Section 16 in The Bihar Electricity Duty Rules, 1949
16. Power to enter premises and seize papers.
- An Inspecting officer may, for carrying out the purpose of the Act, or these Rules, within the local limits of his Jurisdiction-(a)enter any premises which is used for generating or distributing energy or which contains any meter or other mechanical apparatus or any written record, register and accounts relating to the generation, distribution, sale or consumption of energy and it shall be the duty of the person in charge of such premises to give the Inspecting Officer facilities in discharging his functions;(b)call for from require any assessee to produce or cause to be produced before him any accounts or documents relevant to the generation, distribution, sale or consumption of energy;(c)seize accounts, registers or documents of the assessee, if there is good reason to believe that any assessee is attempting to evade the payment of any duty payable by him under the Act;Provided that whenever any accounts, registers or documents are seized, a receipt, shall be granted to the assessee for the same and the seized paper shall be retained only for so long as may be necessary for examination thereof, or for purposes of any prosecution.(d)issue from time to time instructions to assessees for the proper maintenance of registers and books of accounts showing generation, distribution, sale or consumption of energy;and it shall be the duty of the assessee to carry out all such instructions.
