Powers to order production of accounts and powers of entry,inspection, etc

(1) Any officer 1(not below the rank of an Assistant Commercial Tax Officer) authorized by the State Government in this behalf may for the purposes of this Act, require any dealer to produce before him the accounts, registers and other documents, and to furnish any other information relating to his business.

See Rules 48&49 Notification XVI

(2) All accounts, registers and other documents maintained by a dealer in the course of his business, the goods in his possession, and his offices, shops, godowns, vessels or vehicles shall be open to inspection 1(by such officer at any time during the business hours prescribed under the relevant law for the time being in force or where no such hours are prescribed at all reasonable times;) (3) If any such officer has reason to suspect that any dealer is attempting to evade the payment of any tax 1(or other amount) due from him under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers or other documents of the dealers as he may consider necessary and shall give the dealer a receipt for the same. The accounts, registers and documents so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceeding under this Act: Provided that such accounts, registers and and documents shall not be retained for more than thirty days at a time except with the permission of the next higher authority. (4) For the purposes of sub-section (2) or sub-section (3), any such officer shall have power to enter and search 1(at any time during the business hours prescribed under the relevant law for the time being in force, or where no such hours are prescribed, at all reasonable times,) any office, shop, godown, vessel, vehicle or any other place of business or any building or place where such officer has reason to believe that the dealer keeps or is, for the time being, keeping any 2(goods, accounts, registers or other documents of his business): 3(Provided that no residential accommodation not being a shop-cum-residence shall be entered into and searched by any officer below the rank of Deputy Commissioner except on the authority of an order issued by any officer not below the rank of Deputy Commissioner having jurisdiction over the area; or an officer not below the rank of Deputy Commissioner of Commercial Taxes Department working in Vigilance and Enforcement Department having jurisdiction over the entire State of Andhra Pradesh and all searches under this sub-section shall so far as may be, made in accordance with the provisions of the Code of Criminal Procedure, 1973 subject to the rules if any, made in this behalf.) 1. Subs. by Act 16 of 1963, w.e.f. 1.8.1963. 2. Subs. by Act III of 1958, w.e.f.1.4.1958. 3. Subs. by Act 49 of 1976, w.e.f. 1.9.1976 and again subs. by Act No.27 of 1996. The original proviso read as under: Provided that no residential accommodation not being a shop-cum-residence shall be entered into and searched by an officer below the rank of a Deputy Commissioner except on the authority of an order issued 4(by any officer not below the rank of a Deputy Commissioner having jurisdiction over the area; 4. Subs. for the words 'by the Deputy Commissioner' by Act 18 of 1985, w.e.f.1.7.1985. (5) The power conferred by sub-section (4) shall include the power to break open any box or receptacle in which any (goods, accounts, registers or other documents) of the dealer may be contained, or to break open the door of any premises, where any such (goods, accounts, registers or other documents) may be kept: Provided that the power to break open the door shall be exercised only after the owner or any other person in occupation of the premises, if he is present therein, fails or refuses to open the door on being called upon to do so. NOTE: The bracketed words were subs. by Act III of 1958, w.e.f.1.4.1958. ((5-A) The power conferred by sub-section (4) shall also include the power to: (a) seal for a period of not exceeding twenty-four hours, any box, receptacle, godown or building where any goods, accounts, registers or other documents of the dealer are, or reasonably believed to be kept, if the owner or any other person in occupation, leaves the premises or refuses to open any box, receptacle, godown or building or is not readily available; (b) search any person (other than customer or a visitor) who has got out of or is about to get into, or is in, any building, vessel or vehicle, if the officer has reason to suspect that such person has secreted about any goods, accounts, registers or other documents.) NOTE: Sub-Section 5-A was inserted by Act 18 of 1985, w.e.f.1.7.1985. (6) Any such officer shall have power to seize and confiscate any goods which are found in any office, shop, godown, vehicle, vessel or any other place of business or any building or place of the dealer, but not accounted for by the dealer 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 the person affected an opportunity of being heard and make an inquiry in the prescribed manner: Explanation: It shall be open to the State Government to authorize different classes of officers for the purpose of taking action under sub-sections (1) ,(2) and (3). 1[28-A.Acquisition of the goods: (1) Where the authority prescribed has reason to believe that any goods of a fair market value exceeding five thousand rupees have been sold or purchased by a dealer , to or from another dealer or person, as the case may be, for a consideration which is less than fair market price of the goods and that consideration for such sale or purchase as agreed to between the parties has not been truly stated in the invoice or delivery challan or any other document relating thereto, with the object of facilitating the reduction or evasion of the tax payable under this Act, the authority prescribed may, subject to the provisions of this section initiate proceedings for the acquisition of such goods.

See Rule 49-A

See Rule 49-A(2) The powers conferred under sub-section (1) shall be exercised by the prescribed authority in respect of goods sold or purchased which, are in transit or in the possession of the seller or buyer or their agents. (3) In any proceedings under this section in respect of any goods which has been sold or purchased for a consideration which is less than its fair market price, it shall be presumed, unless the contrary is proved, that the consideration for such sale as agreed to between the parties has not been truly stated in the invoice, or sale bill or other documents related thereto with such object as is referred to in sub-section(1). (4) Before initiating such proceedings, the authority prescribed shall record his reasons for doing so and no orders shall be passed under sub-section (1) without giving the dealer an opportunity of being heard: (5) No such proceedings shall be initiated unless the authority prescribed has reason to believe that the fair market price of the goods exceeds the consideration therefor by more that twenty percent. (6) Where any goods are acquired under this section the authority prescribed shall pay for such acquisition compensation which shall be a sum equal to the aggregate of the amount of sale price of the goods mentioned in the invoice or delivery challan or any document related thereto and any expenditure incurred on freight or any other incidental expenses incurred by the dealer in relation to those goods. 1. Section 28A was inst. by Act No.27 of 1996 w.e.f.1.8.1996.