Section 7.: Duties and powers.-

(1) The Commissioner and such officers as may be appointed to assist him shall perform such duties and exercise such powers as may be prescribed. (2) Subject to the provisions of any rules made by the State Government in this behalf, the officers appointed to assist the Commissioner if so specially empowered in this behalf by him, and any other officer specially empowered by the State Government in this behalf, may— (a) require production for inspection of such books and records as may be necessary for ascertaining or verifying the amount of electricity duty leviable under the Act; (b) enter and search any premises where energy is or is believed to be supplied for the purpose of— (i) verifying the statements made in the books of account kept and returns submitted under section 6: (ii) testing the reading of meters; (iii) verifying the particulars required in connection with the levy of electricity duty; and (c) exercise such other powers and perform such other duties as may be necessary for carrying out the purposes of this Act or the rules made thereunder. (3) All searches made under sub-section (2) shall be made in accordance with the provisions of the Code of Criminal Procedure 1973 (Central Act 2 of 1974)