Section 7 in The Rajasthan Electricity (Duty) Rules, 1970
7. Inspection of books of account.
- The Commissioner or Deputy Commissioner, Commercial Taxes (Administration) [any other Taxes Officer not below the rank of Commercial Taxes Officer authorised by the Commissioner in this behalf] [Added by Notification No. F. 15(87)FD/CT/68, dated 23-3-71, G.S.R. 120, published in Rajasthan Gazette Extraordinary Part IV-C, dated 23-3-71.] may, at any time, require a supplier #[or a person liable to pay electricity duty under sub- section (5) or (6) of section 5] to produce for inspection at the registered or other office of the supplier [or a person liable to pay electricity Duty under sub-section (5) or (6) of section 5] [Inserted by Notification No. F. 9(1)FD/CT/70-1, dated 4-7-79, G.S.R. 27, published in Rajasthan Gazette Extraordinary Part IV-C, dated 4-7-79, pp. 241-254.] such books and records in his possession or control as may be necessary for ascertaining or verifying the amount of electricity duty chargeable under the Act.
