Section 21 in The Central Sales Tax (Orissa) Rules, 1957
21. Production of account book for inspection and seizure.
(1)The Commissioner may require any dealer to produce, before him, any accounts or documents, or to furnish any information, relating to the stock of goods of or purchases, sales and deliveries of goods by the dealer as may be necessary for the purposes of the Act.(2)All accounts, registers and documents relating to the stocks of goods of, or purchases, sales and deliveries of goods, by any dealer and all goods kept in any premises of any dealer shall at all reasonable limes be open to inspection by the Commissioner.(3)Unless the Commissioner, in his discretion deems it necessary to make a surprise visit, he shall give reasonable notice in writing to a dealer of his intention to inspect the accounts, registers, documents or stocks of goods of such dealer and shall, in fixing the date, time and place of inspection, as far as possible, give due regard to the convenience of the dealer.(4)If the Commissioner has reason to suspect that any dealer is attempting to evade the payment of any tax due from him under the Act, be may seize such accounts, registers or documents of the dealer as may be necessary, and shall grant a receipt for the same, and shall retain the same only for so long as may be necessary for examination thereof or for a prosecution.(5)For the purpose of Sub-rule (4), the Commissioner may at all reasonable times enter any premises of a dealer for search and seizure of the accounts, registers or documents.
