Section 14(4) in Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
(4)It shall be lawful for the Commissioner or any Officer duly authorised by him, to have access to and to require production and examination of books, registers, accounts or documents maintained or required to be maintained by the collecting agent for the purposes of this Act and the, collecting agent shall, whenever called upon so to do produce, such books, registers, accounts or documents for inspection.
