Section 10 in The Punjab Textiles and Sugar (Existing Stocks) Purchase Tax and Miscellaneous Provisions Act, 1958
10. Production and inspection of accounts and documents.
(1)The assessing authority or an officer authorised in writing by the assessing authority may require any dealer to produce before him any accounts or documents or to furnish any information relating to the purchases of chargeable goods, as may be necessary for purposes of assessment. In case of default the assessing authority may draw such inference against the dealer as the assessing authority may deem fit.(2)All accounts, registers and documents relating to purchases of chargeable goods, and all such goods kept in any place of business or ware- house of any dealer shall at all reasonable times be open to inspection by the assessing authority and that authority may countersign any or all of such accounts, registers and documents.(3)For the purposes of sub-section (2), the assessing authority may enter any place of business or ware-house of any dealer :Provided that there powers shall not be exercisable by any officer below the rank of an Excise and Taxation Officer.
