Section 7A in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
7A. Powers to order production of accounts and powers of entry, inspection etc.
(1)Any officer empowered by the Government in his behalf may require any person liable to pay tax under this Act, to produce before him the accounts, registers, records and other documents and to furnish any other information relating to the entry of motor vehicles into the local areas effected by him as may be necessary for the purposes of this Act.(2)All accounts registers, records and other documents maintained by a person liable to pay tax under this Act relating to the entry of motor vehicles into the local area effected by him and his officers, shops, godowns, vessels or vehicles shall be open to inspection at all reasonable times by such officer:Provided that no residential accommodation (not being a place of business - cumresidence) shall be entered into and searched by such officer except on the authority of a search warrant issued by the Magistrate having jurisdiction over the area and all searches under this sub-section shall, so far as may be, made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act No. 2 of 1974)(3)If any such officer has reason to believe that any person liable to pay tax under this Act had evaded, or is attempting to evade the payment of any tax or other amount due from him under this Act, he may, for reasons to be recorded in Writing, seize such accounts, registers, records or other documents of such person as he may consider necessary, and shall give such person a receipt for the same. The accounts, registers, records and documents so seized shall be retained by such officer only for so long as may be necessary for their examination and any inquiry or proceeding under this Act;Provided that such accounts, registers, records, and documents shall not be retained for more than thirty days at a time except with the permission of the next higher authority, in which case they could be retained up to a period of ninety days at a time.(4)Any such Officer shall, for the purpose of sub-section(2) or sub-section(3), also have power to enter and search any office, shop, godown, vessel, vehicle, building or place belonging to any other person, if such officer has reason to believe that a person liable to pay tax keeps, or is keeping any of his motor vehicles, accounts, registers, records or other documents in such office, shop, godown, vessel, vehicle, building or place.Explanation. - It shall be open to the Government to empower different classes of officers for the purpose of taking action under sub-section (1), (2) and (3)
