Bare ActsThe SIKKIM VALUE ADDED TAX ACT 2005

Section 62

Amendment status not verified — confirm the current text below against the official source.

Production and inspection ofaccouuts, registers and documents- ( t ) The officer authoised in this behalf may requirc any deale!- (a) to produce before him any accounts, legiste$ ordocumenls, or (b) to fumish any i4IormaLion rclating to,- (i) stock of goods held by such pelson or dealer, (ii) pulchases, sales ordeliveries olgoods madeby such dealer', ot (iii) anY other matter, and (c) Io explaio to such olticer' ;rny accounts, registcrs ordoculnents produced by such dealer as may bedeemed necessary forthe puryoses ofthis Act' (2) Allaccounts, rcgisteN anddocuments relating to theslockofgoods held orputchnses' sales or deliveries ofgoods, by any dealer and all goods kept in any place ofbusiness ofany dealershall, at all reasonable time, be open toinspectionby such ot'1icer'

Section 62 – The SIKKIM VALUE ADDED TAX ACT 2005 | DailyLaw.ai