Power to inspect and take copies of records and accounts


     14. Power to inspect and take copies of records and accounts.

  (1) The Commissioner or other person authorised by him in this behalf, shall have access at all reasonable times to 1[any factory, unit or place of business] of any person liable to pay tax under this Act.

  (2) The Commissioner or the 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 or for informing himself as to the particulars regarding which information is required for the purposes of this Act or any rules made thereunder.

           (3) Where the Commissioner or person authorised proposes to examine under sub-section (2) any record or account containing the description or formulate of any trade process, the person liable to pay tax may give to the said authority, for transmission to the State Government, a written notice of objection, and thereupon that authority shall seal up the record of account pending the orders of the State Government.


  1. These words were substituted for the words “any factory or place of business” by Mah. Act No.60 of 1974.