(1) The Commissioner may, subject to such conditions as may be prescribed, require any dealer—
(a) to produce before him any accounts, registers or documents, and
(b) to furnish any information, relating to the stock of goods of, purchases, sales or deliveries of goods by, the dealer or relating to any other matter, as may be deemed to be necessary for the purpose of this Regulation.
(2) All accounts, registers and documents relating to the stocks of goods of, or purchases, sales and deliveries of goods by, and all goods kept in any place of business of, any dealer, shall, at all reasonable times, be open to inspection by the Commissioner.
{3) If the Commissioner has reason to suspect that any dealer is attempting to evade payment of any tax under this Regulation he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the dealer as may be necessary, and shall grant a receipt for the same and shall retain the same only for so long as may be necessary in connection with any proceeding under this Regulation or for a prosecution.
(4) For the purposes of sub-section (2) or sub-section d) the Commissioner may enter and search any place of business of any dealer, or any other place where the Commissioner has reasun to believe that the dealer keeps or is for the time being keeping any accounts, registers or documents of his business:
Provided that no residential premises shall be entered into and searched by the Commissioner, except on the authority of a searchwarrant issued by a magistrate having jurisdiction over the area.
25. Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing, delegate any of his powers under this Regulation except those under sub-section (2) of section 35 to any person appointed under sub-section (I) of section 3 to assist him.
26. If any dealer to whom the provisions oi sub-section (2) of section 17 apply,—
(a) sells or otherwise disposes of his business or any part of his business or any place of business, or effects or comes to know of any other change in the ownership of the business,
(b) discontinues his business or changes his place of business or opens a new place of business, or
(c) changes the name or nature of his business or effects any change in the class or classes of goods in which he carries on hi1* business and which is or are specified in his certificate o* registration, he shall within the prescribed time inform the prescribed authority accordingly, and if any such dealer dies, his legal representative shall in like manner, inform the said authority.
Power to call for ^formation, etc., to search and to seize documents, etc.
Delegation of Commissioner's powers.
Information regarding changes of business.
13*5 T H E GAZETTE OF INDIA EXTRAORDINARY [ P A S T I I— 27- (1) Where a dealer, liable to pay tax tinder this Regulation, dies then,—
(a) if the business carried on by the dealer is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay the tax due from such dealer under this Regulation;
(b) if the business carried oh by the dealer is discontinued after his death, his legal representative shall be liable to pay out of the estate of the deceased, to the extent to which the estate is capable of meeting the charge, the tax (including any penalty) due from such dealer under this Regulation, whether such tax (including any penalty) has been assessed before his death but has remained unpaid, or is assessed after his death.
(2) Where a dealer, liable to pay tax under this Regulation is a Hindu undivided family, and the joint family property is partitioned amongst the various members or groups of members, then each member or group of members and the legal representative of any such member who is deceased, notwithstanding such partition shall be jointly and severally liable to pay the tax (including any penalty) due from the dealer under this Regulation up to the time of the partition, whether such tax (including any penalty) has been assessed before partition but has remained unpaid, or is assessed after partition.
(3) Where a dealer liable to pay tax under this Regulation is a firm, or other association of persons, and such firm or association of persons is partitioned or dissolved, as the case may be, then every person who was a partner or member, and the legal representative of any such person or member who is deceased shall, notwithstanding such partition or dissolution, be jointly and severally liable for the payment of tax, penalty or other amount payable under this Regulation by such firm or association of persons, whether such tax including any penalty has been assessed before such partition or dissolution but has remained unpaid, or is assessed after such partition or dissolution.
(4) Where a dealer, liable to pay tax under this Regulation, transfers or otherwise disposes of his business in whole or in part, or effects any change in the ownership thereof, in consequence of which he is succeeded in the business or part thereof by any other person, the dealer and the person succeeding shall jointly and severally be liable to pay the tax (including any penalty) due from the dealer under this, regulation up to the time of such transfer, disposal or change, whether such tax (including any penalty) has been assessed before such transfer, disposal or change but has remained unpaid, or is assessed thereafter.
(5) Where the dealer, liable to pay tax under this Regulation,—
(a) is the guardian of a ward on whose behalf the business is carried on by the guardian, or
(b) is trustee who carries on the business under a trust for a.
beneficiary, Special provision regarding liability in certain cases.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY {yj then, if the guardianship or trust is terminated, the ward or, as the case may be, the beneficiary shall be liable to pay the tax (including any penalty) due from the dealer up to the time of termination df the guardianship or trust, whether such tax (including any penalty) has been assessed before the termination of the guardianship or trust, but has rerriained unpaid, or is assessed thereafter.
(6) Where a dealer, liable to pay tax under this Regulation is succeeded in the business by any person in the manner described Iri clause (a) of subjection (1) or in sub-section (4), then, such person1 shall be liable to pay tax on the sales of goods made by him on and after the date of such succession, and shall (unless he already holds a certificate of registration) within thirty days thereof apply for registration:
Provided that, where such person resells any goods purchased by the dealer while carrying on business before such succession, he shall be entitled to such deductions in respect thereof as are permissible under sub-section (3) of section 7, had the resale been effected by the dealer himself.