(1) Subject to such conditions and rmestricllons as may be prescribed, ally officer, appaintcd under orderprosection 7 may, for the purposes of this Ac(, r c q u i r e d ~ ~ ~ ~ 0 ~ 0 ~ accounts an6 any dealer to produce before him any accounts or s e , r c l ~ ~ f documents, and to furnish any infol-matio 11 relating places.
to stocks, dzliveries and quantity of goods carried.
(2) If any oflicer appointed under section 7 has reason to suspect that any dealcr, i s attempting to evade assessment of any tax under this Act, he may, for reasons to be recorded i n writing seize i l l the manner prescribed such accountr, registers or documents of the deaIer as may be necessary and shaIl grant a receipt for the same, and shall retain the same only for so long as may be necessary for the purposes of this Act.
(3) For the purposes of sub-section (2), the Commissioner may enter and search any place where the goods are kept before or after being carried or where accounts are kept.