Section 19 in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
19. Inspection of books of account and checking of returns.
- An Inspecting Officer may, at any time during the working hours of the office of the licensee or non licensee, as the case may be require him to produce for inspection at the registered or other office such books and records in his possession or control as may be deemed necessary by the Inspecting Officer for ascertaining or verifying the amount of tax payable under the Act.
