Section 64(5) in Tamil Nadu Value Added Tax Act, 2006
(5)(a)During the course of the audit, the officer may require the dealer,-(i)to afford him the necessary facility to inspect such books of accounts or other documents as he may require and which may be available at such place ;(ii)to afford him the necessary facility to check or verify the stock which may be found therein; and(iii)to furnish such information as he may require as to any matter which may be useful for or relevant to any proceedings under this Act.(b)The officer conducting the audit shall on no account remove or cause to be removed any books of accounts, other documents or stock.
