Section 15(2)(c) in The Delhi Sales Tax on Right to Use Goods Act, 2002

[Cites 0, Cited by 0] [Section 15(2)] [Section 15] [Entire Act]

NCT Delhi - Subsection

Section 15(2)(c) in The Delhi Sales Tax on Right to Use Goods Act, 2002

(c)books of accounts, registers or documents of any dealer may be destroyed, or mutilated, altered, falsified or secreted or any purchase or sales by that dealer have been or may be suppressed or any goods have not been or may not be accounted for in the books of accounts, registers or other documents maintained by the dealer, with a view to evade or attempt to evade payment of tax due under this Act, the Commissioner shall have power-

(i)to inspect or survey the place of business of a dealer or any other person or any other place where it is believed by him that business is being done or accounts are being kept by such dealer or person;

(ii)to inspect the goods in the possession of the dealer or in the possession of any other person on behalf of such dealer, wherever such goods are kept;

(iii)to enter and search any building or place where he has reason to suspect that such books of accounts or other documents or goods are kept by a dealer or by any other person-on behalf of such dealer;

(iv)to break open the locks of any door of any premises or to break open any almirah, safe, box, receptacle in which any goods, accounts, registers or documents of the dealer are suspected to be kept, if access to such premises, almirah, safe, box or receptacle is denied;

(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 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, or cause or attempts to cause obstruction to the Commissioner in the discharge of his duties under this Section;

(vi)to record the statement of the dealer or his Manager, agent or servant or to take extract from any record and to put identification marks on accounts, registers or documents and on any door, almirah, safe, box or receptacle.

Legal Document View

Unlock Advanced Research with PRISMAI

NCT Delhi - Subsection

Section 15(2)(c) in The Delhi Sales Tax on Right to Use Goods Act, 2002