72. Survey.

(1) With a view to identifying dealers who are liable to pay tax under this Act, but have remained unregistered, the Commissioner shall from time to time cause a survey of unregistered dealers to be undertaken.

(2) For the purpose of survey, the Commissioner may by general or special notice require any dealer or class of dealers to furnish the names, addresses and such other particulars as he may find necessary relating to the persons and dealers who have purchased any goods from or sold any goods to such dealer or class of dealers during any given period.

(3) For the purpose of survey, the Commissioner may call for details and particulars regarding the services provided by public utilities and financial institutions including banking companies which, he is of the opinion, shall be relevant and useful for the purposes of the survey. He may from time to time cause the results of the survey to be published in any manner that he thinks fit so as not to disclose or indicate the identity of any particular unregistered dealer identified during the survey.

(4) The Commissioner may for the purpose of survey enter any place where a person is engaged in business, whether such place be the principal place of business or not of such person and require any proprietor, employee or any other person who may at that time and place be attending in any manner to, or helping in the business,—

(i) to provide him with the necessary facility to inspect such books of accounts or other documents as he may require and which may be available at such place;

(ii) to provide him with the necessary facility to check or verify the cash, stock or other valuable articles or things which may be found therein; and

(iii) to furnish such information as he may require as to any matter which may be useful for, or relevant to any proceedings under this Act.

Explanation.— For the purposes of this section, a place of business includes a place where a person is engaged in business through an agent by whatever name called or otherwise, the place of business of such agent, a warehouse, godown or other place where the dealer or the agent stores his goods, or any place where the dealer or the agent keeps the books of accounts.

(5) The Commissioner shall enter the place where the person is carrying on business only during the hours at which such place is open for business and in case of the said or any other place only after sunrise and before sunset. The Commissioner may make or cause to be made extracts or copies from books of accounts and other documents inspected by him, make an inventory of any cash, stock or things checked or verified by him, and record the statement of any person which may be useful for, or relevant to, any proceedings under this Act.

(6) The Commissioner, in exercise of the powers under this section, shall on no account, remove or cause to be removed from the place where he has entered, any books of accounts, other documents or any cash, stock or other valuable article or thing.