Section 14(1) in The Maharashtra Purchase Tax On Sugarcane Act, 1962
(1)The Commissioner or other person authorised by him in this behalf shalt have access at all reasonable times to [any factory, unit or place of business] [These words were substituted for the words any factory or place of business' by Maharashtra 60 of 1974, Section 10.] of any person liable to pay tax under this Act.
