(1) Visit to the place of business of any person or dealer for inspection under section 72 or 73 by the Commissioner or any person appointed to assist him under sub-section (2) of section 3, may be made with prior notice in Form VAT-401 requiring such person or dealer -

(a) to produce or cause to be produced the accounts, registers and documents, as called for, before him at his office on the date and time specified in the notice and to explain them; or

(b) to furnish any information as may be required, before him on the date specified in the notice, when he may visit his place of business; or

(c) to allow access to the electronic record maintained by him on the date specified in the notice, where he may be keeping such electronic records.

(2) The Commissioner or any person appointed to assist him under subsection (2) of section 3, while requiring any person or dealer,-

(i) to produce before him books of account, registers and documents under clause (a); or

(ii) to furnish information relating to the business of such person or dealer under clause (b); or

(iii) to allow access to the electronic records maintained by that person or dealer when required to produce in the place of business under clause (c) of sub-section (1) of section 73; or

(iv) to make all accounts, goods and cash available for inspection under sub-section (2) of section 73, shall ensure that the provisions of the Act and these rules are complied with.

(3) If, however, the Commissioner or any person appointed to assist him, not below the rank of a Sales Tax Officer, considers it necessary for the purpose of the Act to make a surprise visit to the place of business or warehouse or godown of any person or dealer, he may make such visit without giving any prior notice to that person or dealer.