https://www.taxtmi.com/caselaws?id=152646 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. en-us Wed, 27 Aug 1980 00:00:00 +0530 Mon, 08 Jul 2013 13:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152646 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. Case-Laws VAT and Sales Tax Wed, 27 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152646