Section 15(3) in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
(3)Every such officer may enter at any reasonable time the premises of any [-] [See Punjab Act 10 of 1974.]dealer and with or without notice examine and take copies of extracts from any account books or registers for the purpose of testing the accuracy of any prescribed returns or of informing himself as to any particulars regarding which information is required for the purposes of this Act or of any rules thereunder.
