Section 42(2) in Uttaranchal Value Added Tax Act, 2005
(2)All books, documents and accounts maintained by any dealer or a person in the ordinary course of business, the goods in his possession, and his place of business or vehicle shall be open to search and inspection at all reasonable time by such officers, as may be authorized by the State Government in this behalf. For the purpose of this Section, the officer authorized thereunder may enter and search any place of business or vehicle or any other building or place where he has reason to believe that the dealer keeps or is for the time being keeping, any books, registers, documents, accounts or goods relating to his business and the officer may require any proprietor, employee or any other person who may at that time and place be attending in any manner to, or helping in, the business-(a)to afford him the necessary facility to inspect such books of accounts and other documents as he may require and which may be available at such place,(b)to afford the necessary facility to check or verify the cash, stock or other valuable article or things which may be found therein, and(c)to furnish such information as he may require as to any matter which may be useful for, or relevant to any proceedings under this Act:
