65. Survey.-

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

(2) For the purpose of the 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 person and dealers who have purchased any goods from or sold any goods to such dealer of class of dealers during any given period.

(3) For the purposes 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 will be relevant and useful for the purposes of the survey. He may from time to time cause the result of the survey to be published in any manner that he thinks fit.

(4) The Commissioner may, for the purposes of the survey, enter therein any place where a person is engaged in business but is unregistered or has not applied for grant of the certificate of the registration, whether such place will be principal place of business or not of such business and require any proprietor, employee or any person who may at that time and place be attending in any manner to, or helping in, the business.-

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

(ii) To afford him the necessary facility to check or verify the cash, stock or other valuable articles or things which may be found there in, and

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

Explanation- For the purposes of this sub-section a place where the person is engaged in business will also include any other place in which the person engaged in business or the said employee or other person attending or helping in business states that any books of the accounts or other document or any part of the case, stock or other valuable or things relating to the business are or is kept.

(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 account and other documents inspected by him, make an inventory of any cash, stock or other valuable articles or thing checked or verified by him, and record the statement of any person which may be useful for, or relevant to, any proceeding under this Act.