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[Cites 0, Cited by 0] [Section 14(2)] [Section 14] [Entire Act]

State of Haryana - Subsection

Section 14(2)(a) in The Haryana Local Area Development Tax Act, 2000

(a)All accounts and registers maintained by an importer in the course of his business and documents relating to stock, purchase, sale, receipt and delivery of goods, the goods in his possession and all offices, shops, godowns, vessels, receptacles and vehicles used by him in relation to his business, shall be open to inspection at all reasonable times by the Commissioner or an officer not below the rank of Assistant Excise and Taxation Officer.