Section 41(3)(c) in Delhi Sales Tax Act, 1975

[Cites 0, Cited by 0] [Section 41(3)] [Section 41] [Entire Act]

NCT Delhi - Subsection

Section 41(3)(c) in Delhi Sales Tax Act, 1975

(c)books of accounts, registers or documents of any dealer may be destroyed, mutilated, altered, falsified or secreted or any sales by that dealer have been or may be suppressed, with a view to evade or attempt to evade payment of tax due under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941), as it was in force in Delhi, or under this Act, the Commissioner or any other person appointed under sub-section (2) of section 9, if so authorised by the Commissioner may, -

(i)enter and search any building or place where he has reason to suspect that books of accounts and other documents or the sale proceeds are kept;

(ii)break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (i) where the keys thereof are not available;

(iii)seize any such books of accounts or other documents or any inventory of goods as appear to him necessary for the purposes of this Act;

(iv)place marks of identification on any books of accounts or other documents or make or cause to be made extracts or copies therefrom;

(v)make a note or any inventory of any such money or goods found as a result of such search;

(vi)seal the premises including the office, shop, godown, box, locker, safe, almirah or other receptacle if the owner or the person in occupation or in charge of such office, shop, godown, box, locker, safe, almirah or other receptacle leaves the place or is not available or fails or refuses to open it when called upon to do so.

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NCT Delhi - Subsection

Section 41(3)(c) in Delhi Sales Tax Act, 1975