7. Furnishing of information, inspection of books, accounts, etc.
(1) The Commissioner may by notice, in Form IVA(B) require any dealer to produce before him any accounts of documents or to furnish any information relating to the stocks of goods or of purchases, sales and deliveries of goods by him or any other information relating to his business as may be necessary for the purposes of the Act.
(2) All accounts, registers and documents relating to the stocks of goods of, or purchases, sales and deliveries, of goods by, any dealer and of goods kept in any place of business or warehouse of any dealer shall at all reasonable times be open to inspection by the Commissioner and the Commissioner may take or cause to be taken such copies or extracts therefrom as appear to him necessary for the purposes of the Act.
(3) Unless the Commissioner deems it necessary to make a surprise visit, he shall give reasonable notice in writing to the dealer of his intention to inspect the accounts, registers, documents or stocks of goods of such dealer and in fixing the date, time and place for the purpose, shall as far as possible, have due regard to the convenience of the dealer.
(4) If the Commissioner has reason to suspect that any dealer is attempting to evade the payment of tax due from him under the Act he may for reasons to be recorded in writing seize such accounts, registers or documents of the\ dealer as may be necessary and shall grant a receipt for the same and shall retain the same only for so long as may be necessary for examination thereof or for a prosecution:
Provided that he shall not retain such accounts, registers or documents for more than 21 days without recording his reasons in writing for doing so.
(5) For the purposes of sub-rule (3) or (4) the Commissioner may enter and search at all reasonable times any place of business or warehouse of any dealer or any other place where the Commissioner has reason to believe that the dealer keeps or is for the time being keeping any accounts, registers or documents of his business or stocks of goods relating to his business.