17.Productionandinspectionofaccountsanddocumentsandsearchofplaceofwork, etc
(1)AnyauthorityunderthisActmay,forthepurposesofthisAct,requireanypersonor anyemployer toproduce andexplainbeforehimanyaccountsordocumentsrelatingtohis professions,trades,callingsor employments,or disbursementof salariesandwagesto his employees,as thecasemaybe.
(2)Allaccounts,registersandotherdocuments,eitherrelatingtoprofessions,trades,callings oremploymentsordisbursementsofsalariesandwagestotheemployees,asthecasemaybe, shallatallreasonabletimebeopentoinspectionbyanauthorityunderthisAct.
(3)If the Commissioneroranofficerappointedundersub-section(2)ofsection12 of thisAct hasreasontosuspectthatanypersonoremployerisattemptingtoevadepaymentofanytax underthisAct,hemay,forreasonstoberecordedinwriting,inspectandsearchanyplaceof workoranyotherplacewheretheCommissionerortheofficerhas,uponinformationreceived,
reasonstobelievethatrecordsrelating to professions,trades,callingsoremploymentsor disbursement of salaries and wages to the employees are being kept bythe person or the employer, asthecasemaybe,andseizesuchaccounts,registersanddocumentsasmaybe necessaryfordeterminationoftaxpayableunderthisAct.
(4)TheCommissionerortheofficerexercisingthepowerundersub-section(3)shallgiveto thepersoninchargeoftheplaceofworkorotherpremisessearcheda receiptdescribingthe accounts,registersanddocumentsseizedandremovedfromsuchplaceofworkorpremises,as thecasemaybe,andshallretaintheaccounts,registersanddocumentsseizedonly forsolongas may benecessaryforthepurposesofexaminationthereofor prosecution:
Providedthatsuchofficershallnotretaintheregisters,accountsanddocumentsseizedby him undersub-section(3)fora periodexceedingoneyearfrom thedateofseizureunlesshestatesthe reasonthereforinwritingandobtainssanctioninwritingfromtheCommissioner.
(5)Theoccupantoftheplaceofworkorpremisessearchedorsomepersoninhisbehalf shall,ineveryinstance,bepermittedtobepresentduringthesearch.Thereceiptreferredtoin sub-section(4)shallbecountersignedby theoccupantoranypersonwitnessingthesearchand seizure.