11. Furnishing of information, inspection of books, accounts, documents, etc.
(1) The Assessing Authority may, by notice in Form IX require an importer to produce before him any accounts or documents or to furnish any information relating to and entry of motor vehicle into the local area effected by him, as may be necessary for the purpose of the Act.
(2) All accounts and documents relating to an entry of motor vehicle into local area effected by an importer kept at place of business or place of residence as the case may be, shall at all reasonable times, be open to inspection by the Assessing Authority and the Assessing Authority may take or cause to be taken such copies or extracts there form as it deems necessary for the purposes of the Act.
(3) If the Assessing Authority has reason to believe that any importer has evade or is attempting to evade the payment of tax due from him under the Act, he may for reasons to be recorded in writing, seize such accounts, registers, agreements or documents of the importer as may be necessary and shall grant a receipt for the same and shall retain the same for a period not more than one year in connection with any proceeding under the Act:
Provided that the Assessing Authority, for the reason to be recorded in writing, may retain them for any longer period as may be necessary.
(4) For the purposes of sub-rules (2) and (3), the Assessing Authority may visit and enter at all reasonable times the place of business or the place of residence, as the case may be, of any importer. |