(3)Where the Commissioner, upon information in his possession or otherwise, is of the opinion that-(a)Any person, to whom a notice under this Act was issued to produce or cause to be produced any books of account or other documents, has failed to produce or cause to be produced such books of account or other documents as required by or under such notice; or(b)Any person, to whom a notice as aforesaid has been or may be issued, may not produce or cause to be produced any books of account or other documents considered to be useful for, or relevant to, any proceeding under this Act; or(c)Books of account, registers or documents of any dealer may be destroyed, mutilated, altered, falsified or secreted or nay sales by that dealer have been or may be suppressed, or any goods have not been or may not be accounted for in the books of account, registers or other documents required to be maintained under this Act, with a view to evading or attempting to evade payment of tax due under this Act,the Commissioner or any other person appointed under section 3 if so authorised by the Commissioner may-(i)Inspect or survey the place of business of a dealer or any other place where it is believed by the Commissioner or the person so authorised that business is being carried on or accounts and documents are being kept by such dealer;(ii)Direct such dealer to produce accounts, registers and documents relating to his business activities for examination;(iii)Inspect the goods in the possession of the dealer or in the possession of anybody else on behalf of such dealer, wherever such goods are placed:(iv)Make search of such places including the search of the person found there, where concealment of facts relating to the business is suspected;(v)break open the door of any premises or break open any almirah box, receptacle in which any goods, amounts, registers or documents of the dealer are expected to be concealed, where access to such premises, almirah, box or receptacle is denied;(vi)Record the statement of the dealer or his manager, agent or servant or take extracts from the record and put identification marks on accounts, registers or documents and on any door, almirah, box or receptacle.Explanation. - THe goods, accounts, registers or documents, which are found at any place of business or any other place, of a dealer shall be deemed to belong to the dealer, unless the contrary is proved by him.
