11. Production and inspection of books, documents and accounts.
(1)The Commissioner or any person appointed to assist him under sub-section (1) of section 3 not below the rank of an Assistant Excise and Taxation Officer may, for the purpose of this Act, require any dealer to produce before him any book, document or account relating to his business and may inspect, examine and copy the same and make such enquiries from such dealer relating to his business, as may be necessary:Provided that the books, documents and accounts of a period of more than five years prior to the year in which assessment is made shall not be so required except in cases where some proceedings under this Act are pending.(2)Every registered dealer shall -(a)maintain day to day accounts of his business;(b)maintain a list of his account books, display it along with his registration certificate and furnish a copy of such list to the assessing authority;(c)Produce, if so required, account books of his business before the assessing authority for authentication in the prescribed manner;(d)Retain his account books at the place of his business, unless removed there from by an official for inspection, by any official agency or by auditor or for any other reason which may be considered to be satisfactory by the assessing authority.(3)If any officer referred to in sub-section (1) has reasonable grounds for believing that any dealer is trying to evade liability for tax or other dues under this Act and that anything necessary for the purpose of an investigation into his liability may be found in any books, account, register or document, he may, seize the book, account, register or document shall forthwith grant a receipt for the same and shall,-(a)in the case of book, account, register or document which was being used at the time of seizing, within a period of sixty days from the date of seizure; and(b)in any other case, within a period one hundred eighty days from the date of seizure;return it to the dealer or the person from whose custody it was seized after examination or after having such copies or extracts taken there from as may be considered necessary:Provided that the dealer or the aforesaid person gives a receipt in writing for the book, account, register or document returned to him, such officer may, before returning the book, account, register or document affix his signatures and his official seal at one or more places thereon, and in such case, the dealer of the aforesaid person will be required to mention in the receipt given by him the number of places where the signatures and seal of such officer have been affixed on each book, accounts, register or document:Provided further that the seized book, account, register or document may be retained for a longer period if so required:Provided further that if the seized book, account, register or document may be retained for a longer period if so required:Provided further that if the seized book, account, register or document is retained by any authority either than the Commissioner for more than the aforesaid period, the reasons for doing so shall be recorded in writing and the approval of the Commissioner obtained by the authority so retaining them.(4)For the purposes of sub-section (2) or sub-section (3), the officer, referred to in sub-section (1), assisted by such person as he may consider necessary, may enter and search any office, shop, go down, goods carrier or any other place of business of the dealer or any building, dwelling house or place where such officer, has reasons to believe that the dealer uses, or is, for the time being, using, for the purpose of business or keeps, or is, for the time being, keeping, any books, accounts, registers, documents or tobacco relating to his business:Provided that no entry or search in a dwelling house shall be made-(i)after sun-set and before sun-rise;(ii)by an officer below the rank of an Excise and Taxation Officer:(iii)without obtaining the sanction of the Deputy Commissioner or Sub-Divisional Officer (Civil) within whose jurisdiction such house is situated.(5)The power conferred by sub-section (4) shall include the power,-(i)to search the person or the dealer and his agent and employees present at the time of inspection and to open and search any box or to receptacle in which any books, accounts, registers or other relevant documents or tobacco or cash or the cash receipts of the dealer may be contained; and(ii)to make a note of inventory of any such cash or tobacco found as a result of such search.(6)Any officer referred to in sub-section (1) shall have the power to impose a penalty between twenty and forty percent of the value of the tobacco which is found in any office shop, go down, or any other place of business or any building or place of the dealer or vessel or goods carrier but not accounted for by the dealer or the person incharge of the vessel or goods carrier in his books, account, registers and other documents;Provided that no penalty shall be imposed unless the person concerned has been given a reasonable opportunity of being heard,(7)The officer imposing the penalty under sub-section (6) shall direct the person concerned to pay the amount of penalty within such time and manner as may be prescribed. He may, in the case of failure of the person concerned to pay the penalty as directed, require him to furnish an adequate security to his satisfaction in the manner prescribed to ensure the payment of the penalty and in case such person fails to furnish the security, the amount of penalty shall immediately become payable and shall be recovered as arrears of land revenue.
