Section 18 in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
18. Production and inspection of accounts and documents and search of premises.
- [The Commissioner] [These words were substituted by Maharashtra 32 of 2006 (w.e.f. 20-6-2006).] may inspect and search any premises, where any profession, trade, calling or employment liable to taxation under this Act is carried on or is suspected to be carried on and may cause production and examination of books, register, accounts or documents relating thereto and may seize such books, registers, accounts or documents as may be necessary:Provided that, if [the Commissioner] [These words were substituted by Maharashtra 32 of 2006 (w.e.f. 20-6-2006.] removes from the said premises any book, register, account or document, he shall give to the person in charge of the places, a receipt describing the book, register, account or document so removed by him and retain the same only for so long as may be necessary for the purposes of examination thereof or for a prosecution.
