15. Power to order production of accounts and power of entry and inspection

(1) The Commissioner or the appellate authority or any other authority not below the rank of the assessing authority may require any dealer to produce before him any accounts, registers or other documents or to furnish any information, relating to the stock of goods, purchases, sales or deliveries of goods by the dealer or relating to any other matter as may be deemed necessary for the purposes of this Act.

(2) All accounts, registers and documents relating to the stock of goods, purchases, sales and deliveries of goods by any dealer and all goods kept in any place of business of any dealer shall at all reasonable times be open to inspection by the authorities specified in sub-section (1).

(3) If the Commissioner has reason to suspect that any dealer is attempting to evade payment of any tax under this Act, and that anything necessary for purposes of investigation into his liability may be found in any accounts, registers or documents he may for reasons to be recorded in writing by a written order, authorize any officer not below the rank of Inspector of the Sales Tax Department to seize such accounts, registers or documents as may be necessary. Upon such seizure an inventory of such account books, registers and other documents seized shall be prepared and a copy thereof shall be furnished to the dealer before their removal from the place where they are seized. He shall retain the same only for so long, as may be necessary for examination thereof and for prosecution.

(4) For the purpose of sub-section (3) or sub-section (5) the officer authorized in this behalf may enter and search in the prescribed manner any place of business of any dealer or any other place where he has upon information received reasons to believe that the dealer keeps or is for the time being keeping any accounts registers or documents in respect of his business.

(5) If the Commissioner or any other officer not below the rank of assessing authority authorized under subsection (3), during the course of inspection of any office, shop, godowns, vehicle or any other place of business, or any building or place of the dealer or any other person or at any other place, finds any goods which are not accounted for by the dealer or such other person in his account books, maintained in the ordinary course of business, the Commissioner or the authorized officer shall have the power to seize such goods and levy a penalty which shall be equal to the double the amount of tax payable on such goods deeming the invoice value or market value thereof, whichever is higher as sale price.

Provided that before levy of penalty the affected person shall be given an opportunity of not less than 7 days, unless there are reasons to be recorded in writing for giving a shorter notice to prove to the satisfaction of the Commissioner or the authorized officer that the goods are properly and fully accounted for in the said account books. A certified copy of the order of penalty or withdrawal of the order of seizure of goods as the case may be shall be issued to the said person;

Provided further that in case penalty is levied the goods for the value equal to the amount of penalty shall not be released unless the amount of penalty is paid or a security in prescribed form furnished.