Section 48(4) in The Punjab Value Added Tax Act, 2005
(4)The officer referred to in sub-section (2), may, for the purpose of the survey, enter the place of business of a person, who is unregistered or has not applied for registration under this Act irrespective of the fact whether such place is the principal place of business or not of a person and he may, require any proprietor, partner, employee or any other person, who may at that time be attending to, in any manner or helping in the business -(a)to afford him the necessary facility to inspect such account books, as he may require or which may be available at such place;(b)to afford him the necessary facility to check or verify the stock or other things, which may be found therein; and(c)to furnish such information, as he may require in respect of any matter, which may be useful for or relevant to any proceedings under this Act.Explanation. - A place of business, will also include any other place in which the person, engaged in business, or the said employee or other person attending to or helping in business states that any of the books of accounts or other documents or any part of cash, stock or other valuable articles or things relating to the business, are or is kept.
