Punjab Sales Tax on Services Act, 2012

Chapter-VIII

OFFENCES AND PENALTIES

From: 2023-11-01 - To: 0000-00-00 56. Authorized officers to have access to premises, stocks, accounts and records.- (1) Any officer, authorized in this behalf by the Authority by notification in the official Gazette, shall have free and full access to the business premises, registered office or any other place where any business records or documents required under this Act and the rules are kept or maintained by any registered person or a person liable for registration or whose business activities are covered under this Act and the rules or who may be required for any inquiry or investigation in any tax fraud committed by him or his agent or any other person; and such officer may, at any time, inspect the records, data, documents, correspondence, accounts, statements, utility bills, bank statements, information regarding nature and sources of funds or assets with which his business is financed, and…