15.Furnishing Information, Inspection of Books Accounts, Documents, etc.-

(1) The Assessing Authority may, by notice in Form 12, require an importer to produce before him any accounts or documents or to furnish any information rebating to any entry of the specified goods into the local area effected by him, as may be necessary for the purpose of the Ordinance.

(2) All accounts and documents relating an entry of the specified goods into local area effected by an importer, kept at the place of business or the place of residence, as the case may be, shall at all the reasonable times, be open to inspection by the assessing authority and the assessing authority may take or cause to be taken such copies or extracts there from as it deems necessary for the purposes of the Ordinance.

(3) If the assessing authority has reason to believe that any importer has evaded, or is attempting to evade, the payment of tax due from him under the Ordinance, he may, for the reasons to be recorded in writing, seize such accounts, registers, agreements or documents of the importer as may be necessary and shall grant a receipt for the same and shall retain the same for a period of not more than one year in connection with any proceeding under the Ordinance:

Provided that, the assessing authority, for the reasons to be recorded in writing, may retain them for any longer period as it may deem necessary.

(4) For the purposes of sub-rule (2) and (3), the assessing authority may visit and enter, at all reasonable times, the place of business or the place of residence, as the case may be, of any importer.