Amendment status not verified — confirm the current text below against the official source.
(1) Subject to such conditions and restriction as may be prescirbed, the Commissioner may, for the purpose of this Act, require any dealer to produce before him any accounts, registers, vouchers or other documents relating to the manufacture, making, processing, import, sale or purchase of taxable goods or matters connected therewith. (2) All accounts, registers and other documents as referred to in sub- section (1), the taxable goods in the possession of a dealer and his offices, shops, godowns, buildings, vessels and vehicles shall, at all reasonable times, be open to inspection by the Commissioner. (3) If the Commissioner has reason to suspect that any dealer is at- tempting to evade payment to any tax under this Act, he may, for reasons to be recorded in writing,seize such accounts, registers or documents of the dealer as may be necessary, and shall grant a receipt for the same and shall retain the same only for so long as may be necessary for the purposes of this Act. 1[Provided that if the dealer or person from whose custody the books of accounts or other documents are seized, refuses to give an acknow- ledgement, the Commissioner may leave the receipt at the premises and record this fact.; 2[(4) for the purpose of sub-section (2) and (3) the Commissioner may- (i) enter and search any building or place where he has reason to suspect that books of accounts and other documents or the sale-proceeds are kept ; (ii) break-open the lock of any door, box locker, safe, almirah, or other receptacle for exercising the powers conferred by clause (i) where the keys thereof are not available : (iii) place marks of identification on any books of accounts or other documents or make or cause to be made extracts or copies therefrom ;