Sales Tax Act, 1990

Chapter-VII

OFFENCES AND PENALTIES

From: 2023-07-01 - To: 0000-00-00 1[38. Authorised officers to have access to premises, stocks, accounts and records - (1) Any officer authorised in this behalf by the Board 2[or the Commissioner 3[***]] shall have free access 4[including real-time electronic access] to business or manufacturing premises, registered office or any other place where any stocks, business records or documents required under this Act are kept or maintained belonging to any registered person or a person liable for registration or whose business activities are covered under this Act 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 goods, stocks, records, data, documents, correspondence, accounts and statements, utility bills, bank statements, information regarding nature and sources of funds or assets with which his business is financed, and any other records or documents, including those which are required under any of the Federal, Provincial or local laws maintained in any form or mode and may take into his custody such records, statements, diskettes, documents or any part thereof, in original or copies thereof in such form as the authorised officer may…