Section 48(5) in The Punjab Value Added Tax Act, 2005
(5)The officer referred to in sub-section (2), shall enter the place of business only during the hours at which such place is open for business after sunrise and before sunset. The Commissioner or the designated officer may, make or cause to be made extracts or copies from books of accounts and other documents, inspected by him, make an inventory of any stock or other things checked or verified by him, and record the statement of any person, which may be useful for or relevant to, any proceedings under this Act.
