Access to registered premises authorized for inspection of books and electronic records; prior or ex post intimation required. Authorization permits Additional/Joint Commissioners and Deputy/Assistant Commissioners to allow subordinate officers up to Inspector to access any registered business premises to inspect books, documents, computers, programs, software and other items for audit, scrutiny, verification, investigation and checks; each visit requires prior or ex post facto intimation to the Commissioner and maintenance of proper records of permissions and visits.
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 authorized for inspection of books and electronic records; prior or ex post intimation required.
Authorization permits Additional/Joint Commissioners and Deputy/Assistant Commissioners to allow subordinate officers up to Inspector to access any registered business premises to inspect books, documents, computers, programs, software and other items for audit, scrutiny, verification, investigation and checks; each visit requires prior or ex post facto intimation to the Commissioner and maintenance of proper records of permissions and visits.
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