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[Cites 0, Cited by 0] [Section 41] [Entire Act]

NCT Delhi - Subsection

Section 41(8) in Delhi Sales Tax Act, 1975

(8)The Commissioner may, for the purposes of this Act-
(a)require any person, including a banking company, post office or any officer thereof, to furnish information in relation to such points or matters or to furnish statements of accounts and affairs verified in the manner specified by him, giving information in relation to such points or matters as in his opinion will be useful for, or relevant to, any proceeding under this Act;
(b)require any person-
(i)who transports or holds in custody, for delivery to or on behalf of any dealer any goods to give any information likely to be in his possession in respect of such goods or to permit inspection thereof, as the case may be;
(ii)who maintains or has in his possession any books of accounts, registers or documents relating to the business of a dealer to produce such books of accounts, registers or documents for inspection.