Amendment status not verified — confirm the current text below against the official source.
(1) Every dealer shall— (a) keep true accounts of motor spirit manufactured, made or processed by him, or brought by him into West Bengal from any place outside West Bengal or obtained by him in West Bengal otherwise than by purchase, and of turnover of sales, and if the prescribed authority is satisfied that such accounts are not sufficiently clear and intelligible, it may require the dealer to keep accounts in such from as may be prescribed by it; (6) furnish any information that may be required by the prescribed authority in order to enable it to carry out the purposes of this Act; Refunds. Maintenance of accounts, furnishing of information, inspection, search and seizure. 40 The West Bengal Motor Spirit Sales Tax Act, 1974. KT of 1974.] (Sections 12, 13.) (c) make available for inspection by the prescribed authority any accounts, registers, vouchers or other documents relating to the manufacture, making, processing, obtaining, import, sale or purchase of motor spirit or matters connected therewith, as may be required by the prescribed authority. (2) (a) The prescribed authority may, in accordance with such rules as may be prescribed, enter and search any place where it has reason to believe that the dealer keeps, or is for the time being keeping, any accounts, registers, vouchers or other documents referred to in clause (c) of sub-section (1) and, if necessary, inspect, take copies, seize or retain them for so long as may be necessary for examination or for the purpose of any prosecution; (b) Subject as aforesaid, the prescribed authority may enter and search at any time any building, vessel, vehicle or place in which it has reason to believe that any dealer carries on business or keeps any stock of motor spirit. Explanation—The prescribed authority may, while entering and searching any place referred to in clause (a) of this sub-section, break open any door or window, or any almirah or safe or container in which it has reason to believe that the dealer keeps, or is for the time being keeping, any accounts, registers, vouchers or documents in relation to his business.