Section 8 in The M.P. Sugarcane (Purchase Tax) Act, 1961
8. Production of and inspection of accounts and documents and search of premises.
(1)The [Commissioner] [Substituted by M.P. Act No. 24 of 1962.] may, subject to such conditions as may be prescribed, require any owner of a factory to produce before him any accounts, registers, or documents relating to the purchase of sugarcane or to furnish any information relating to the stock of sugarcane or purchases made by him, as may be necessary for the purposes of this Act.(2)All accounts, registers and documents relating to the stocks of sugarcane of any owner of a factory shall, at all reasonable times, be open to inspection by the [Commissioner] [Substituted by M.P. Act No. 24 of 1962.].(3)If the [Commissioner] [Substituted by M.P. Act No. 24 of 1962.] has reason to suspect that any owner of a factory is attempting to evade payment of tax payable under this Act, he may for reasons to be recorded in writing, seize such accounts, registers or documents of the owner of a factory as he may consider necessary and shall grant a receipt for the same, and shall retain the same only for so long as may be necessary for examination thereof or for a prosecution.(4)For the purposes of sub-section (2) or sub-section (3), the [Commissioner] [Substituted by M.P. Act No. 24 of 1962.] may enter and search any factory.
