Section 13(1) in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
(1)Subject to the provisions of any rules made by the State Government in this behalf, an Inspector may:(i)require production for inspection of such books and records as may be necessary for ascertaining or verifying the amount of electricity tax leviable under the Act.(ii)enter and search any premises where electricity is, or is believed to be supplied, for the purpose of:(a)verifying the statements made in the books of account kept, and returns submitted, under section 5,(b)testing the reading of meters,(c)verifying the particulars required in connection with the levy of electricity tax.(iii)exercise such powers and perform such other functions as may be necessary for carrying out the purposes of this Act or the rules made there under.
