Section 9(2) in Haryana Local Area Development Tax Rules, 2001
(2)The assessing authority may require the importer to produce before it any record, book of account, statement, list, declaration, certificate or other relevant document in any form maintained by him in the normal course of business or required to be maintained by him under the provisions of the Act and these rules or any other law for the time being in force to satisfy itself about the genuineness and correctness of the lists specified under sub-rule (1) or the entries made therein. It may also call for any relevant evidence from any other person to inquire into the genuineness and correctness of such lists or the entries made therein.Note. Clause (b) of sub-rule (1) of rule 9 of the Haryana Local Area Development Tax Rules, 2000 was made to give effect to Section 5 of the Haryana Ordinance No. 10 of 2000 which was repealed by the Haryana Act 13 of 2000 by substituting a new Section 5 with effect from 5th May, 2000. Consequently, the clause (b) of sub-rule (1) of rule 9 of the Haryana Local Area Development Tax Rules, 2000, stood repealed accordingly.
