Section 24(1) in The Orissa Luxury Tax Rules, 1995
(1)The Commissioner, or where the powers in this behalf are delegated under Sub-section (3) of Section 3 to any officer, such officer may make inspection of accounts, registers, documents, or stocks of luxuries of any stockist at the stockist's place of business or may require any stockist to produce his accounts, registers and comments at the office of the Commissioner or the officer, as the case may be.
