Section 28(4) in Haryana Value Added Tax Rules, 2003
(4)The assessing authority with the approval of the officer incharge of the district may, for the purpose of assessment, visit after prior notice any or all place(s) of business of a dealer whose gross turnover for the period under assessment exceeds five hundred lakh rupees, and it may inspect and examine with the assistance of such persons as it considers necessary all business activities, processes, accounts, records, documents and other things relevant to the assessment proceedings and where such visits are made, a day-to-day record of the same shall be kept.
