Section 64(2) in Manipur Value Added Tax Act, 2004
(2)All accounts, registers and documents relating to stock of goods, sales, purchases, deliveries of goods, payments made or received by any dealer and all goods and cash kept in any place of business of any dealer, shall at all reasonable time be open to inspection by the Commissioner, and the Commissioner may take or cause to be taken such copies or extracts of the said accounts, registers, documents and such inventory of the goods and cash found as appear to him necessary for the purpose of this Act.
