Access to registered premises permits empowered officers to inspect mines and demand production and financial records to protect revenue. An officer empowered by the Commissioner is authorised access to registered premises or mine to carry out scrutiny, verification and checks to safeguard revenue. Producers must furnish on demand all accounting records concerning production, storage or removal of specified goods and provide financial records and statements, including cost audit reports, to enable inspection and compliance verification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Access to registered premises permits empowered officers to inspect mines and demand production and financial records to protect revenue.
An officer empowered by the Commissioner is authorised access to registered premises or mine to carry out scrutiny, verification and checks to safeguard revenue. Producers must furnish on demand all accounting records concerning production, storage or removal of specified goods and provide financial records and statements, including cost audit reports, to enable inspection and compliance verification.
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