20. Production of documents and power of entry and seizure.
(1)The Assessing Authority may direct a land-holder or any other person having the custody of books of accounts, registers or other documents relating to a land or its annual value to produce such books, registers or documents before it.(2)The Assessing Authority or any other officer specially authorised by the State Government in this behalf may enter into or upon any land or building for its inspection or inquiry into the annual value of the land and may, for reasons to be recorded in writing, also seize any books of accounts, registers and documents kept or maintained thereby a land-holder liable to pay tax.Chapter-V Miscellaneous
