(1)In order to enforce provisions of this Act, the Commissioner or any Officer authorised by the Commissioner.(a)Shall have, at all time during normal working hours and all reasonable times without any prior notice to any person full and free access to any premises, place, goods, books, records, computer or any electronically stored date.(b)May make and an extract or copy from any book, record or computer stored information to which access is obtained under clause (a)(c)May seize and confiscate any goods not accounted for and seize any books or records that, in his opinion, afford evidence that may be material in determining the liability of any person under this Act.(d)May retain any such book or record for a period of one month for determining a person's liability or for any proceeding under this Act, in the event this period needs to be extended the permission of the next higher authority must be obtained for each additional month the book or record is retained; and(e)May, where a hard copy or computer disk of information stored on a computer is not provided, seize and retain the computer for a period of one month to copy the information required, in the event this period needs to be extended the permission of the next higher authority must be obtained for each additional month such record is retained.(2)No Officer shall exercise the power under sub-section (1) of this section of this Act in respect of residential premises not being shop or business premises without authorisation in writing from the Deputy Commissioner.(3)The power, manager, or any other person on the premises or at the place entered or proposed to be entered under this section shall provide all reasonable facilities and assistance for the effective exercise by the Commissioner or any Officer of the powers under this section of this Act.(4)A person whose books, records, or computer have been removed and retained under subsection (1) of this Section of this Act may examine them and make copies on extracts from the during regular office hours under such supervision as the Commissioner or authorised officer may determine.(5)The Commissioner or any Officer authorised by the Commissioner may, by notice in writing require any person, whether or not liable to pay tax under this Act:-(a)to furnish any information that may be required by the notice; ot(b)to attend at the time and place designated in the notice for the purpose of being examined on oath by the Commissioner of any office authorised by the Commissioner, concerning the tax affairs of that person or any other person, and for that purpose the Commissioner or any authorised Officer may require the person examined to produce any book, record, or computer-stored information in the control of the person.(6)Where notice requires the production of a book of record, it is sufficient if that book or record is described in the notice with reasonable certainty.(7)A notice duly signed and issued under this section shall be sent to the person's to whom it is directed, or left at the person's last and usual place of business or abode.(8)All books of account and documents referred to in sub-section (1) and all declarations and other relevant documents shall be preserved by the dealer for a period of not less than eight years from the end of the year to which they relate.Provided that where an assessment, reassessment appeal, revision for any period is pending at the end of the foresaid period of eight years such books of account, documents and declarations shall be preserved till such pending proceedings are finally disposed of
