Sales Tax Act, 1990

Chapter-VII

OFFENCES AND PENALTIES

From: 2023-07-01 - To: 0000-00-00 1[38B. Obligation to produce documents and provide information.- (1) Notwithstanding anything contained in this Act or any other law for the time being in force, any person required to maintain the record under the Act, on demand by an officer, not below the rank of 2[an Assistant] 3[Commissioner Inland Revenue] , by notice in writing, as and when specified in the notice, shall,- (a) produce for examination, such documents or records which the officer of 4[Inland Revenue] considers necessary or relevant to the audit, inquiry or investigation under the Act; (b) allow the officer of 4[Inland Revenue] to take extracts from or copies of such documents or records; and (c) appear before the officer of 4[Inland Revenue] and answer any question put to him concerning the documents and records relating to the audit or inquiry or investigation referred to in clause (a) above. (2) An officer of 4[Inland Revenue] conducting an audit, inquiry or, as the case may be, an investigation under the Act, may require in writing any person, department, company or organization to furnish such information as is held by that person, department, company or organization, which, in the opinion of the officer of 4[Inland Revenue], is relevant to such audit, inquiry or investigation. (3) The Board may require, in writing, any person, department, company or organization, as the case may be, to provide any information or data held by that…