35. Powers to order production of accounts and power of entry and inspection.
(1)Subject to such conditions and restriction as may be prescirbed, the Commissioner may, for the purpose of this Act, require any dealer to produce before him any accounts, registers, vouchers or other documents relating to the manufacture, making, processing, import, sale or purchase of taxable goods or matters connected therewith.(2)All accounts, registers and other documents as referred to in sub-section (1), the taxable goods in the possession of a dealer and his offices, shops, godowns, buildings, vessels and vehicles shall, at all reasonable times, be open to inspection by the Commissioner.(3)If the Commissioner has reason to suspect that any dealer is attempting to evade payment to any tax under this Act, he may, for reasons to be recorded in writing,seize such accounts, registers or documents of the dealer as may be necessary, and shall grant a receipt for the same and shall retain the same only for so long as may be necessary for the purposes of this Act.[Provided that if the dealer or person from whose custody the books of accounts or other documents are seized, refuses to give an acknowledgement, the Commissioner may leave the receipt at the premises and record this fact.;] [Inserted by The Tripura Sales Tax (Second Amendment) Act, 1981, w. e. f. 4.5.1981.](4)[ for the purpose of sub-section (2) and (3) 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)place marks of identification on any books of accounts or other documents or make or cause to be made extracts or copies therefrom ;(iv)make a note or any inventory of any such money or goods found as a result of such search ;(v)seal the premises including the office shop, godown, box, locker, safe, almirah or other receptacle if the owner or the person in occupation or incharge 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 :]Provided that no residential accommodation (not being a place of business-cum-residence) shall be entered into and searched by the Commissioner except on the authority of a search warrant issued by a judicial magistrate.(5)The Commissioner may requisition the services of any police officer or any public servant or both to assist him for all or any of the purposes specified in sub-section (4).(6)Save as otherwise provided in this section, every search or seizures made under this section shall be carried on in accordance with the provisions of the code of criminal procedure, 1973 relating to search or seizures made under that code.
