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;
to
(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.
DELHI VALUE ADDED TAX ACT 2004
Section 41 : Refund of tax for embassies, officials, international and public organizations
Section 44 : Application of the Delhi Land Reforms Act, 1954 for purposes of recovery
Section 45 : Continuation of certain recovery proceedings
Section 46 : Special mode of recovery
Section 46A : Provisional attachment to protect revenue in certain cases
Section 47 : Transfer of assets during pendency of proceedings void
Section 47A : Liability under this Act to be the first charge
Section 48 : Records and accounts
Section 49 : Accounts to be audited in certain cases
Section 51 : Credit and debit notes
Section 52 : Liability in case of transfer of business
Section 53 : Liability in case of company in liquidation
Section 54 : Liability of partners of firm to pay tax
Section 55 : Liability of guardians, trustees etc
Section 56 : Liability of Court of Wards, etc
Section 57 : Liability in other cases
Section 59 : Inspection of records
Section 60 : Power to enter premises and seize records and goods