Section 73(2) in The Goa Value Added Tax Act, 2005
(2)All accounts, registers and documents relating to stocks of goods, purchase, sale and delivery of goods, payments made or received by any dealer, and all goods and cash kept in any place of business of any dealer, shall, at all reasonable time, be open to inspection by the Commissioner, and the Commissioner may take or cause to be taken such copies or extracts of the said accounts, registers or documents and such inventory of the goods and cash found as appear to him necessary for the purposes of this Act.
