Section 18(2)(i) in Karnataka Tax on Entry of Goods Act, 1979
(i)All accounts and registers maintained by dealers in the ordinary course of their business and documents relating to the stock of the [goods] [Substituted by Act 15 of 1992 w.e.f. 1.5.1992] , or purchases, sales and deliveries of [goods] [Substituted by Act 15 of 1992 w.e.f. 1.5.1992] by any dealer [computer hardware and software used for data inputting, processing and storage of all such information] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997], the [goods] [Substituted by Act 15 of 1992 w.e.f. 1.5.1992] in their possession and their offices, shops, godowns, vessel, receptacles or vehicles, shall be open to inspection at all reasonable times by such officers as may be authorized by State Government in this behalf.