The West Bengal Sales Tax Act, 1994
Chapter VIII : MAINTENANCE, PRODUCTION AND INSPECTION OF ACCOUNTS; SEARCH AND SEIZURE OF ACCOUNTS; MEASURES TO REGULATE TRANSPORT OF GOODS; CHECKPOSTS; SEIZURE OF GOODS; IMPOSITION OF PENALTY; DISPOSAL OF SEIZED GOODS, ETC.

65. Production and inspection of accounts, registers and documents

(1) The Commissioner or an Additional Commissioner may, subject to such conditions as may be prescribed, require any person or dealer-

(a) to produce before him any accounts, registers or documents, or

(b) to furnish any information relating to -

(i) stock of goods held by such person or dealer,

(ii) purchases, sales or deliveries of goods made by such person or dealer, or

(iii) any other matter, and

(c) to explain to the Commissioner or the Additional Commissioner any accounts, registers or documents produced by such person or dealer,

as may be deemed necessary for the purposes of this Act.

(2) All accounts, registers and documents relating to the stock of goods held, or purchases, sales or deliveries of goods, by any dealer ; and all goods kept in any place of business of any dealer shall, at all reasonable time, be open to inspection by the Commissioner or Additional Commissioner.