Section 14(2) in The Maharashtra Purchase Tax On Sugarcane Act, 1962
(2)The Commissioner or other person authorised as aforesaid may at any time, with or without notice to such person, examine his working records and accounts and take copies of or extracts from any of the said records of accounts for purposes of testing the accuracy of any return of for informating himself as to the particulars regarding which information is required for the purposes of this Act or any rules made thereunder
