(1) Any assessing authority or 3 [Inspector of the Commercial Taxes Department] may, at all reasonable times, require the holder of a registration certificate issued under the Central Act to show it to him and such holder shall be bound to produce such certificate for his inspection.
(2) For the purpose of exercise of the powers conferred by sub-rule (1), the assessing authority, or if so authorized by the assessing authority, in a particular case for reasons to be recorded, the Inspector shall have power to enter any factory, go down, office, shop or other places where the certificate in question ought to be kept under these rules or where such certificate is usually kept.
1 Substituted by Notification No. F.5(120) E&T/58-1dated 1.10.1958.
2 Substituted by Act 30 of 1964, section 4 for “Inspector of the Sales Tax Department”.
3 Substituted by Act 30 of 1964, section 4 for “Inspector of the Sales Tax Department”.
5 INFORMATION TO BE FURNISHED REGARDING CHANGE OF BUSINESS