Survey of place of business.

30. (1) A taxing authority may, for the purpose of identifying an unregistered dealer liable to tax or estimating extent of business of any dealer or making verification of documents furnished to or produced before it or any other authority under this Act, or for the purpose of collecting any data or conducting a market survey which may be useful for tax administration under this Act, or for carrying out other purposes of this Act, visit –

(a) any place of business within the area of its jurisdiction; or

(b) any place of business of a dealer to whom such authority, granted or, as the case may be, is competent to grant, a certificate of registration under this Act, whether such place be the principal place or not of such business, 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 carrying on of such business –

(i) to afford it the necessary facility to inspect such books of account or other documents as he may require and which may be available at such place;

(ii) to afford it the necessary facility to check or verify the stock of goods, sale proceeds of goods, cash or thing which may be found therein; and

(iii) to furnish such information as it may require as to any matter which may be relevant to any proceeding, data collection or market survey under this Act.

Explanation.- For the purposes of this sub-section, a place where a business is carried on, shall also include any other place, whether any business is carried on therein or not, in which the person carrying on the business states that any of his books of account or other documents or any part of his stock of goods or anything relating to his business are kept.

(2) A taxing authority visiting any place of business under sub-section (1) may do so only during the hours at which such place is open for the conduct of business and, in the case of any other place, only after sunrise and before sunset.

(3) A taxing authority acting under this section may,-

(i) if it so deems necessary, place marks of identification on the books of account or other documents inspected by it and make or cause to be made extracts or copies therefrom;

(ii) make an inventory of any stock of goods, sale proceeds of goods, cash or thing checked or verified by it; and

(iii) record the statement of any person which may be relevant to any proceeding under this Act.

(4) A taxing authority acting under this section shall, on no account, remove or cause to be removed from the place wherein it has entered, any books of account or other documents or any cash, stock of goods or other thing except for the purpose of making extracts or copies from the books of account or other documents.

(5) Where, having regard to the nature and scale of expenditure incurred by a dealer for establishing or running his business which may be relevant for assessing the extent of the business, the taxing authority is of the opinion that it is necessary or expedient so to do, it may require the dealer to furnish such information as he may require as to any matter which may be relevant to any proceeding under this Act and may have the statements of the assessee or any other person recorded and any such statement may be used in evidence in any proceeding under this Act.