Amendment status not verified — confirm the current text below against the official source.
(1) The Commissioner, Special Commissioner, Additional Commissioner or any person appointed under section 6 to assist the Commissioner may, subject to such conditions as may be prescribed, require any person or dealer— (a) to produce before him any accounts, registers or documents, or (b) to produce before him digital signature certificate granted under sub-section (4) of section 35 of the Information Technology Act, 2000, or (c) to furnish any information relating to— (i) stock of goods held by such person or dealer, or (ii) purchases, sales or deliveries of goods made by such person or dealer, or (iii) any other• matter related to the business of the person or dealer, and (d) to explain to the Commissioner or Special Commissioner or Additional Commissioner any accounts, registers or documents or electronic record produced by such person or dealer, as may be deemed necessary for the purposes of this Act. (2) All accounts, registers, documents and electronic record relating to the stock of goods held, purchases, sales and deliveries of goods by any dealer and all goods kept in any place of business of any dealer shall, at all reasonable time, be open to inspection by the Commissioner, Special Commissioner, Additional Commissioner or any person appointed under sub-section (1) of section 6 to assist the Commissioner.