How to conduct Inspection of records Section 59 of DVAT Act 2004
(1) All records, books of accounts, registers and other documents, maintained by a dealer, transporter or operator of a warehouse shall, at all reasonable times, be open to inspection by the Commissioner.
(2) The Commissioner may, for the proper administration of
this Act and
subject to such conditions as may be prescribed, require
(a) any dealer; or
(b) any other person, including a banking company, post office, a person who transports goods or holds goods in custody for delivery to, or on behalf of any dealer, who maintains or has in his possession any books of accounts, registers or documents relating to the business of a dealer, and, in the case of a person which is an organisation, any officer thereof;
(i) produce before him such records, books of account, registers and other documents;
(ii) answer such questions; and
(iii) prepare and furnish such additional information;
relating to his activities or to the activities of any other person as the Commissioner may deem necessary.
(3) The Commissioner may require a person referred to in sub-section (2) above, to
(a) prepare and provide any documents; and
(b) verify the answer to any question; in the manner specified by him.
(4) The Commissioner may retain, remove, take copies or extracts, or cause copies or extracts to be made of the said records, books of account, registers and documents without fee by the person in whose custody the records, books of account, registers and documents are held.