Section 18 in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
18. Production and inspection of accounts and documents and search of premises.
- [The Commissioner or any officer authorised by the Commissioner] [Substituted by Gujarat Act. No. 10 of 2008 Section 12(1) w.e.f. 1-4-08 for 'Any Authority'] under this Act may inspect and search any premises, where any profession, trade, calling or employment liable to taxation under this Act is carried on and may cause production and examination of books, register, account or document as may be necessary :Provided that, [The Commissioner or any Officer Authorised by the Commissioner] [Substituted by Gujarat Act. No. 10 of 2008 Section 12(1) w.e.f. 1-4-08 for 'Any Authority'] removes from the said premises any book, register, account or document, he shall give to the person in charge of the place, a receipt describing the book, register, account or document so removed by him and retain the same only for so long as may be necessary for the purposes of examination thereof for a prosecution.
