68. Collector's power to authorise officer to enter premises and inspect certain documents.
- The Collector may, where he has reason to believe that all or any of the instruments specified in [* * *] [The words and figures 'Articles 5, 13, 19, 20, 21, 22, 23, 28, 29, 34, 35, 36, 43, 54 and 62 of,' were deleted by Maharashtra 27 of 1985, Section 47, (w.e.f. 10-12-1985).] Schedule-I have not been charged at all or incorrectly charged with duty leviable under this Act, authorise in writing any officer to enter upon any premises where he has reason to believe that any registers, books, records, documents or proceedings relating to or in connection with any such instrument are kept and to inspect them and to take such notes and extracts as such officer, deems necessary. Every person having in his custody or maintaining such registers, books, records, papers, documents or proceedings shall at all reasonable times permit the officer authorised by the Collector to inspect them and take the notes and extracts as he may deem necessary [and if necessary seize and impound them under section 33.] [These words and figures were added by Maharashtra 13 of 1974, Section 4 (a), (w.e.f. 1.5.1974).]
