| |
1). |
The assessing authority may, subject to such conditions as may be prescribed, require any proprietor to produce before it the working records, accounts, registers or other documents or to furnish any information relating to the 1[luxury provided in the hotel, corporate hospital or supply of luxuries by way of sale or otherwise] as may be necessary for the purposes of this Act. |
| |
|
1. The bracketed words were subs.for the words "Luxury Provided in the hotel" by Act No:28 of 1996 w.e.f.1.8.96 |
| |
2). |
All working records, accounts, registers or other documents relating to 2 (proprietor) 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 of such records as may be necessary for purpose of satisfying itself regarding the accuracy of the charges for such luxury or for informing itself as to the particulars regarding which information is required for the purpose of this Act, or any rules made, there-under as would appear to it necessary. |
| |
|
2. Subs for the words "The luxury provided in a hotel " by Act No:28 of 1996 w.e.f.1.8.96 |
| |
3). |
If the assessing authority has reason to believe that any proprietor has evaded or is attempting to evade the payment of tax due from him, it may for reasons to be recorded in writing seize such records, accounts, registers, or other documents of the proprietor as may be necessary and shall grant a receipt for the same and shall retain the same so long only as may be necessary in connection with any proceeding under this Act or for a prosecution. - |
| 3 |
[3A). |
The assessing authority shall have the power to seize and confiscate any tobacco products which are found in any office, shop, godown, vehicle, vessel or any other place of business or any building or place of the tobacconist but not accounted for by the tobacconist in his accounts, registers and other documents maintained in the course of his business:
Provided that before taking action for the confiscation of goods under this sub-section, the officer shall give an opportunity to the person affected of being heard and make an enquiry in the prescribed manner;] |
| |
|
3. Sub-section (3A) was inserted by Act No.29 of 1996 w.e.f.1.8.96 |
| 4. |
[4). |
For the purpose of this Act, any officer of the Commercial Tax Department, not below the rank of the Deputy Commercial Tax Officer may enter and search any hotel, corporate hospital or any place of business of proprietor or any other place where such authority has reason to believe that the proprietor keeps or is for the time being keeping any records, accounts, registers or other documents of his business in relation to the Hotel, Corporate Hospital or supply of luxuries like tobacco products in relation to a tobacconist:
Provided that no residential accommodation (not being shop-cum-residence) shall be entered into and searched by any such officer below the rank of a Deputy Commissioner except on the authority of an order issued by any officer not below the rank of a Deputy Commissioner having jurisdiction over the area. All searches under this sub-section so far as may be made in accordance with the provisions of Code of Criminal Procedure, 1973 subject to the rules if any made in this behalf.] |
| |
|
4. Sub-section (4) was subs. by Act No:28 of 1996 w.e.f.1.8.96 The earlier sub-section read as under :- |
| |
|
|
| |
|
|
|