Section 30(4)(a) in The Maharashtra Value Added Tax Act, 2002
(a)after the commencement of,-(i)audit of the business of the dealer in respect of any period, or(ii)inspection of the accounts, registers and documents pertaining to any period, kept at any place of business of the dealer, or(iii)entry and search of any place of business or any other place where the dealer has kept his accounts, registers, documents pertaining to any period or stock of goods,