(1)With a view to identify dealers who are liable to pay tax under the Act, but have remained unregistered, the Commissioner shall from time to time cause a survey of unregistered dealers.(2)For the purpose of the survey, the Commissioner may by general or special notice require any dealer or class of dealers to furnish the names, addresses and such other particulars as he may find necessary relating to the persons and dealers who have purchased any goods from or sold any goods to such dealer or class of dealers during any given period,(3)For the purposes of survey, the Commissioner may call for details and particulars regarding the services provided by public utilities and financial institutions including banking companies which in his opinion will be relevant and useful for the purposes of the survey. He may from time to time cause the results of the survey to be published in any manner that he thinks fit so however as not to disclose or indicate the identity of any particulars unregistered dealer identified during the survey(4)The Commissioner may, for the purposes of the survey, enter any place where a person is engaged in business but is unregistered or has not applied for grant of the certificate of registration, whether such place will be principal place of business or not of such business and require any proprietor, employee or any other person who may at that time and place be attending in any manner to, or helping in, the business -(i)to afford him the necessary facility to inspect such books of accounts or other documents as he may require and which may be available at such place,(ii)to afford him the necessary facility to check or verify the cash, stock or other valuable articles or things which may be found therein, and(iii)to furnish such information as he may require as to any matter which may be useful for, or relevant to any proceedings under this Act.Explanation. - For the purposes of this sub-section, a place where the person is engaged in business will also include any other place where any of the books of accounts or other documents or any part of the cash, stock or other valuable articles or things relating to the business are kept.(5)In course of inspection, the Commissioner may make or cause to be made extracts or copies from books of accounts and other documents inspected by him, make an inventory of any cash, stock or other valuable article or thing checked or verified by him, and record the statement of any person which may be useful for, or relevant to, any proceeding under this Act.(6)The Commissioner, in exercise of the powers under this section, shall on no account, remove or cause to be removed from the place where he has entered any books of accounts, other documents, or any cash, stock or other valuable article or thing.
