Section 59 in Daman and Diu Value Added Tax Regulation, 2005
59. Inspection of records.
(1)All records, books of account, registers and other documents, maintained by a dealer, transporter or operator of a warehouse shall, at all reasonable times, be open to inspection by the Commissioner.(2)The Commissioner may, for the proper administration of this Regulation and subject to such conditions as may be prescribed, require -(a)any dealer; or(b)any other person, including a banking company, post office, a person who transports goods or holds goods in custody for delivery to, or, on behalf of, any dealer, who maintains or has in his possession any books of account, registers or documents relating to the business of a dealer, and, in the case of a person which is an organization, any officer thereof -(i)to produce before him such records, books of account, registers and other documents;(ii)to submit such clarifications; and(iii)to prepare and furnish such additional information,relating to his affairs of business or to the activities of any other person connected with the affairs of his business, as the Commissioner may deem necessary.(3)The Commissioner may require a person referred to in sub-section (2), to -(a)prepare and provide any documents; and(b)verify the clarifications submitted to the Commissioner,in the manner specified by him.(4)The Commissioner may retain, remove, take copies or extracts, or cause copies or extracts to be made of the said records, books of account, registers and documents without fee by the person in whose custody the records, books of account, registers and documents are held.
