Section 42(14) in Uttaranchal Value Added Tax Act, 2005
(14)Notwithstanding the powers of the Assessing Authority to inspect books of account and enter and search any place of business of any dealer (both registered or unregistered) under this Section, the Commissioner, with a view to identify dealers who are liable to pay tax under this Act, may from time to time cause a survey of unregistered dealers to be taken.
