Section 83(4) in Meghalaya Value Added Tax Act, 2003
(4)The Commissioner may for the purposes of the survey enter any place where a person is engaged in business but is unregistered or has not applied for grant of the certificate of registration, whether such place will be principal place of business or not of such business and require and proprietor, employee or any other person who may at that time and place attending in any manner to or helping in, the business:-(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 cash, stock or other valuable article for things which may be found there in, and(iii)to furnish such information as he may require as to any matter which may be useful or of relevant to any proceedings under this Act.Explanation. - For the purpose of this sub-section, a place where the person is engaged in business will also include any other place in which the person engaged in business or the said employee or other person. Attending or helping in business stales that any of the books of accounts or other documents or any part of the cash, stock or other valuable article or things relating to the business are or is kept.
