Section 3C in Sikkim Transport Infrastructure Development Fund Act, 2004
3C. Production of documents inspection of business premises and penalty for non-production of documents
- It shall be lawful for any prescribed authority to demand by notice, any of the documents, from any registered or unregistered persons, pertaining to the purchases and sales of the goods liable for cess under this Act, which are maintained under the Sikkim Sales Tax Act, 1983 or the Sikkim Value Added Tax Act, 2005 or any other law governing the tax on sales and purchases of goods, or to inspect business premises of such persons at any reasonable time but not before sun rise and after sun set:Provided that the prescribed authority may after providing an opportunity of being heard, impose a penalty not exceeding rupees twenty- five thousand on the person who fails to furnish the documents referred to in this section.
