Power of Survey.

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....he person has not complied with the provisions of this Code; and            (b) the place is—               (i) within the limits of the area assigned to him; or               (ii) occupied by any person in re....

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....levant, or useful, for the proceedings under this Code, in respect of the person or any other person.    (4) For the purposes of this section, any place at which a business is carried out includes a place—        (a) which is not the principal place of such business;        (b) where any business or activity is being ....

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.... of account, documents or record inspected by him and take extracts, or copies, therefrom;        (b) impound any books of account, documents or record inspected by him, after recording the reasons for doing so;        (c) make an inventory of cash, stock or valuables; or        (d) examine on oath a....

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....lause (b) of sub-section (6) may be used in evidence in any proceeding under this Code.    (8) The income-tax authority acting under this section shall, on no account, remove or cause to be removed from the place wherein he has entered any cash, stock or other valuable article or thing.    (9) The income-tax authority shall not retain any books of account, documents or re....