Section 20 in Himachal Pradesh General Sales Tax Act, 1968
20. Production and inspection of books, documents and accounts.
(1)The Commissioner or any person appointed to assist him under sub-section (1) of section 3 not below the rank of an Assistant Excise and Taxation Officer may, for the purposes of this Act, require any dealer referred to in section 12 to produce before him any book, document or account relating to his business and may inspect, examine and copy the same and make such enquiries from such dealer relating to his business as may be necessary:Provided that books, documents and accounts of a period more than five years prior to the year in which assessment is made shall not be so required.(2)Every registered dealer shall-(a)maintain day to day accounts of his business;(b)maintain a list of his account books, display it along with his registration certificate and furnish a copy of such list to the assessing authority;(c)produce, if so required, account books of his business before the assessing authority for authentication in the prescribed manner;(d)retain his account books at the place of his business unless removed therefrom by an official for inspection by any official agency, or by auditors, or for any other reasons which may be considered to be satisfactory by the assessing authority.(3)If any officer referred to in sub-section (1) has reasonable grounds for believing that any dealer is trying to evade liability for tax or other dues under this Act, and that anything necessary for the purpose of an investigation into his liability may be found in any books, account, register or document, he may seize such book, account register or document as may be necessary. The officer seizing the book, account, register or document shall forthwith grant a receipt for the same and shall,-(a)in the case of book, account, register or document which was being used at the time of seizing, within a period of [twenty-one] [Substituted for the words 'ten' vide Act No. 15 of 1986 (Sec. 7) effective w.e.f. 28.5.1986.] days from the date of seizure; and(b)in any other case, within a period of [ninety] [Substituted for the words 'sixty' vide vide Act No. 15 of 1986 (Sec. 7) effective w.e.f. 28.5.1986.] days from the date of seizure;return it to the dealer or the person from whose custody it was seized after examination or after having such copies or extracts taken therefrom as may be considered necessary, provided the dealer or the aforesaid person gives a receipt in writing for the book, account, register or document returned to him. The officer may, before returning the books, account, register or document, affix, his signatures and his official seal at one or more places thereon, and in such case, the dealer or the aforesaid person will be required to mention in the receipt given by him the number of places where the signatures and seal of such officers have been affixed on cash book, account, register or document [:] [Substituted for the sign'.' vide vide Act No. 15 of 1986 (Sec. 7) effective w.e.f. 28.5.1986.][Provided that where the dealer fails to comply with the directions of the officers seizing the books or of any other officer under the Act, such officer may further retain such books for such period as he may think fit after obtaining the permission of the Commissioner:Provided further that such officer shall inform the dealer the reasons for which the books are required to be retained beyond the period prescribed under this sub-section.] [Provisos added vide vide Act No. 15 of 1986 (Sec. 7) effective w.e.f. 28.5.1986.](4)For the purposes of sub-section (2) or sub-section (3), an officer referred to in sub-Section (1) may enter and search any office, shop, godown, vessel, vehicle, or any other place of business of the dealer or any building, dwelling house, or place where such officer has reason to believe that the dealer keeps or is, for the time being, keeping any books, accounts, registers, documents or goods relating to his business:Provided that no entry or search in the dwelling house shall be made-(i)after the sunset or before the sunrise;(ii)by any officer below the rank of an Excise and Taxation Officer; and(iii)without obtaining the sanction of the [District Magistrate] [Substituted for the 'Deputy Commissioner' vide H.P. Act No. 2 of 1995 (Sec. 5).] within whose jurisdiction such house is situated.(5)The powers conferred by sub-section (4) shall include the power to open and search any box or receptacle in which any books, accounts, registers or other relevant documents of the dealer may be contained.(6)Any officer empowered to act under sub-section (3) or sub-section (4) shall have power to seize any goods which are found in any office, shop, godown, vessel, vehicle or any other place of business or any building or place of the dealer but not accounted for by the dealer in his books, accounts, registers, records and other documents.
