Amendment status not verified — confirm the current text below against the official source.
Computation of the period of limitation—In computing the period of Imitation prescribed fur an appeal or revision, the day on which the order complained of was made and the time requisite for obtaining a copy of such order, shall be excluded. 33, Service of notiee—A notice or requisition under this Act may be sctved on lie person therein named, either by registered post or in the manner i which a summons issued by a Court under the Code of Civil Procedure, [OOK {Act 5 of [S08) is served, j4. Power ta order production of accounts and gower of entry and inspection--(1) Subject to such conditions and restriction as may be pres- cvibed, the Commissioner may, for the purpese of this Act, require any dealer to produce beture him any accounts or ducuments, and to furnish is any information relating to the stacks of taxable goods of, or purchases and despatches of taxable goods by the dealer. (2) All accounts, registérs and other documents relating to the stocks of taxable goods of, or purchases of taxable goods by any dealer, the taxable goods in his possession and his offices, shops, godowns, vessels and vehicles shall, at ail reasonable times, be open to inspection by the Commi- ssiomer. (3) Ii the Commissioner has rcason to suspect that any dealer is attempting to evade payment of any tax under this Act, he may, for reasons to be recorded in writing, scize such accounts, registers or documents of the dealer as may be necessary, and shall grant a Tegeipt for the same, and shall retain the same only for so long as may be neceyaty for the Purposes of this Act. (4) The Commussioner may, for the purposes of sub-section (2) ur sub-section (3), enter and search any such place as is mentioned in sub- section (2) on the authority of a search warrant issued by a Magistrate, (3) The provisions of section 100 of the Cade of Criminal Procedure, 1973 (Act No. 2 of 1974, shall, so far as may be applicable to searches under sub-section (4,