Section 11(1) in Haryana Tax on Luxuries Act, 1994
(1)The Commissioner or any person appointed to assist him under sub-section (1) of section 3 not below the rank of an Assistant Excise and Taxation Officer may, for the purpose of this Act, require any dealer to produce before him any book, document or account relating to his business and may inspect, examine and copy the same and make such enquiries from such dealer relating to his business, as may be necessary:Provided that the books, documents and accounts of a period of more than five years prior to the year in which assessment is made shall not be so required except in cases where some proceedings under this Act are pending.
