Section 17 in Punjab State Development Tax Act, 2018
17. Production and inspection of accounts and documents and search of premises.
(1)The Commissioner or the designated officer under this Act may, for the purposes of this Act, require any person or any employer to produce before him any accounts or documents relating to his profession, trades, callings or employments, or disbursement of salaries or wages to his employees, as the case may be.(2)If the Commissioner or the designated officer under this Act, has reason to suspect that any person or employer is attempting to evade payment of any tax under this Act, he may, for reasons to be recorded in writing, inspect and search any premises, where any profession, trade, calling or employment liable to taxation under this Act is carried on, and may cause production, examination and seizure of books of account, register(s) or document(s) as may be necessary:Provided that, the designated officer may seize and retain in his custody, for such period as he thinks fit, any books of account or other documents as mentioned above for a period upto sixty days without obtaining the approval of the Commissioner.(3)The occupant of the place of work or premises searched or any person on his behalf shall, in every instance, be permitted to be present during the search. The receipt with respect to seizure of books of account, register(s) or documents(s) referred to in sub-section (2) shall be countersigned by the occupant or any person witnessing the search and seizure.
