(1) All accounts, registers and other documents pertaining to the business of a dealer, the goods in his possession and his office, shop, go down, factory, vessel or vehicle or any place, in which the business is done, shall be open to inspection of the assessing authority or any 2 [Inspector of the Commercial Taxes Department] authorized by that authority.
(2) Any assessing authority or any such inspector shall have power to enter for the purpose referred to in sub-section (1), any factory, go down, office, shop, or any other place where the books of accounts and other documents, may be kept and may also seize the account books and other documents, furnishing to the dealer a copy of the inventory of books of accounts and documents, so seized:
Provided that no books of accounts or documents will be seized without a written permission from the Commissioner of Sales Tax or any officer authorized by the State Government in this behalf.