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    <title>Access to a registered premises</title>
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    <description>An officer authorised by the Principal Commissioner or Commissioner may access any registered premises to carry out scrutiny, verification and checks to protect revenue. Assessees, importers issuing CENVAT-eligible invoices, and first- and second-stage dealers must furnish a duplicate list of accounting and financial records relating to goods transactions and must, on demand, produce those records plus cost audit and income-tax audit reports to the authorised officer, audit party, Comptroller and Auditor-General, or nominated cost/chartered accountant for scrutiny within the time specified.</description>
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