Inspection powers under sales tax law are limited to items expressly authorised and do not include cash box verification.

Section 16(2) of the Orissa Sales Tax Act, 1947 authorised inspection of accounts, registers, documents and goods at the dealer's place of business, and the delegated inspection power could be exercised by subordinate officers. That power did not extend to checking cash in the cash box, because a specific statutory inspection power cannot be enlarged by implication beyond its text. The inspection jurisdiction was therefore confined to the items expressly mentioned in the provision, and cash verification was outside the officer's authority.

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Issues: Whether the inspecting officer of the commercial taxes department had jurisdiction to verify the cash available in the cash box of the assessee-dealer.

Analysis: Section 16(2) of the Orissa Sales Tax Act, 1947 authorised inspection of accounts, registers, documents and goods kept at the place of business, and the Commissioner had delegated that power to subordinate officers. However, the provision did not extend to verification of the cash position in the cash box. Where the statute specifically confers a particular power, no additional power can be implied beyond the statutory text. The inspection power was therefore confined to the scope of the section and could not be enlarged to include cash verification.

Conclusion: The inspecting officer had no jurisdiction to verify the cash available in the cash box, and the issue was answered in favour of the assessee.

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