Section 47(2) in The Maharashtra Agricultural Income Tax Act, 1962
(2)All accounts, registers and documents relating to stocks of any agricultural produce raised or received by him or relating to sales or deliveries of such produce or to the business aforesaid shall at all reasonable times be open to inspection by the Commissioner, and the Commissioner may take or cause to be taken such copies or extracts therefrom as appear to him necessary for the purposes of this Act.
