Section 20A(1) in Himachal Pradesh General Sales Tax Act, 1968
(1)Notwithstanding anything contained in any other provision of this Act, any Assistant Excise and Taxation Commissioner or Excise and Taxation Officer appointed to assist the Commissioner under sub-section (1) of section 3 or an Excise and Taxation Inspector, duly authorised by the Commissioner may, for the purpose of survey regarding ascertainment of commencement of liability for registration under section 8 of this Act, enter-(a)any place within the limits of the areas assigned to him, or(b)any place occupied by any dealer in respect of which he exercises jurisdiction.at which the dealer carrying on the business, keeps any of his books of accounts or other documents or any part of his cash relating to the sale or purchase of goods or stock of goods relating to his business and require any dealer, employee or any other person who may at that time and place be attending in any manner to, or helping in carrying on of such business-(i)to afford him the necessary facility to inspect such books of accounts or other documents as he may require and which may be available at such place,(ii)to afford him the necessary facility to check or verify the cash and stock of goods which may be found therein, and(iii)to furnish such information including such statement as he may require as to any matter which may be useful for, or relevant to, any proceedings under this Act.
