Section 7   [ View Judgements ]

POWERS OF INSPECTORS


(1) Subject to the provisions of any rules made by the State Government in this behalf, an Inspector may—

(i) 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;

(ii) enter and search any premises where energy is, or is believed to be supplied for the purpose of—

(a) verifying the statements made in the books of account kept and returns submitted under section 5,

(b) testing the reading of meters,

(c) verifying the particulars required in connec¬tion with the levy of electricity duty;

(iii) 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.

(2) All searches made under sub-section (1) shall be made in accordance with the provisions of '[the Code of Criminal Procedure, 1973].

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