Section 8 in The Rajasthan Electricity (Duty) Rules, 1970
8. Power of entry of Officers.
- The Commissioner or the Deputy Commissioner, Commercial Taxes (Administration) [any other Taxes Officer not below the rank of Commercial Taxes Officer authorised by the Commissioner in this behalf] [Substituted by Notification No. F. 9(1)FD/CT/70-1, dated 21-4-72, published in Rajasthan Gazette Extraordinary Part IV-C, dated 21-4-72.] may enter any premises where energy is, or is believed to be supplied by a supplier [or a person liable to pay electricity duty under sub-sections (5) or (6) of section 5] [Inserted by Notification No. F. 9(1)FD/CT/70-1, dated 4-7-79, G.S.R. 27, published in Rajasthan Gazette Extraordinary Part IV-C, dated 4-7-79, pp. 241-254.] for the purpose of:-(i)verifying the statements made in the books of accounts kept and returns submitted by the supplier [or a person liable to pay electricity duty under sub-sections (5) or (6) of section 5] [Inserted by Notification No. F. 9(1)FD/CT/70-1, dated 4-7-79, G.S.R. 27, published in Rajasthan Gazette Extraordinary Part IV-C, dated 4-7-79, pp. 241-254.]:(ii)checking the readings of the meters: and(iii)verifying the particulars required in connection with the levy of electricity duty.
