|56 - Survey M.P. ACT|
56 - Survey -
(1) With a view to identify dealers who are liable to pay tax under the Act, but have
remained unregistered, the Commissioner, shall from to time, cause a survey of
unregistered dealers to be taken.
(2) For the purpose of the survey, the Commissioner may, by general or special notice
require any dealer or class of dealers to furnish the names, addresses and such
other particulars as he may find necessary relating to the persons and dealers who
have purchased any goods from or sold any goods to such dealer or class of
dealers during any given period.
(3) For the purpose of survey, the Commissioner may call for details and particulars
regarding the services provided by public utilities and financial institutions including
banking companies which he is of the opinion will be relevant and useful for the
purposes of the survey. He may from time to time cause the results of the survey
to be published in any manner that he thinks fit so, however, as not to disclose or
indicate the identity of any particular unregistered dealer identified during the
(4) The Commissioner may, for the purposes of the survey enter any place where a
dealer is carrying business, but is unregistered or has not applied for grant of the
certificate of registration, whether such place will be principal place of business or
not of such business and require any proprietor, employee or any other person
who may at that time and place be attending in any manner to, or helping in, the
(i) to afford him the necessary facility to inspect such books of accounts or
other documents as he may require and which may be available at such
(ii) to afford him the necessary facility to check or verify the cash, stock or
other valuable particulars or things which may be found therein, and
(iii) to furnish such information as he may require as to any matter which may
be useful for, or relevant to any proceedings under this Act.
Explanation - For the purpose of this section, a place where the person is engaged in
business will also include any other place in which the person engaged in business or the
said employee or other person attending or helping in business states that any of the
books of accounts or other documents or any part of the cash, stock or other valuable
articles or things relating to business are kept.
(5) The Commissioner shall enter the place where the person is carrying on business
only during the hours at which such place is open for business and in case of the
said place or any other place, only after sunrise and before sunset. The
Commissioner may make or cause to be made extracts or copies from books of
accounts and other documents inspected by him, make an inventory of any cash,
stock or other valuable articles or things checked or verified by him and record
the statement of any person which may be useful for, or relevant to, any
proceedings under this Act.
(6) The Commissioner, in exercise of the powers under this section, shall on no
account, remove or cause to be removed from the place, where he has entered
any books of accounts, other documents or any cash, stock or other valuable
articles and things.
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