Section 12(11) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(11)It shall be lawful for the Commissioner or an officer duly authorised by him, to have access to, and to cause production and examination of books, registers, accounts or documents maintained or required to be maintained by the recovery agent for the purpose of this Act, and the recovery agent shall, whenever called upon to do so, produce such books, registers, accounts or documents for inspection by the Commissioner or by the authorised officer.] [Sub-sections (7) to (11) were added by the Mall. 16 of 2002, (w.e.f. 26-2-2002).]
