26. Right of authorized officers to enter into the premises of production, place of rendering of service, place of trading and place of residence and to inspect stock of goods, services and inputs and to examine accounts and records:-

26.  Right  of  authorized  officers  to  enter  into  the  premises  of  production,  place  of rendering of service, place of trading and place of residence and to inspect stock of goods, services and inputs and to examine accounts and records:-

 (1)    Subject to the provision of sub section (2), any value added tax officer not below the rank of an Assistant Commissioner or any value added tax Officer empowered by him in this behalf

(a)     shall have the right to enter into a place of production supply rendering of service or  trading  or  other  related  houses  or  premises  belonging  to  a  registered  or registerable person;

(b)     may  inspect  production  process  and  goods  in  stock,  services  and  inputs  and examine related accounts of a registered or registerable person; and

(c)     may  at  any  time,  examine  all  trading  documents  including  books,  files  and commercial documents related to value added tax of any registered or registerable person, direct to submit or detain them, or to do any other thing necessary for this purpose.

(2)     If the place mentioned in sub-section (1) is a residential place, the said officer shall not enter into such place without serving proper notice or the owner or the person in charge or the caretaker thereof; but such notice shall not be required for an officer authorized under section 48A.

(3)     If an officer duly authorized for the purpose of performing duty under this Act enters into a  place  mentioned in sub-section (1) the owner,  the caretaker or the person in charge  of  the   place  shall  extend  all  reasonable  cooperation  including  supply  of necessary information, document or sample as per requirement of the officer.

(4)     If, after receipt of information, document or samples under this section, it is found that the  concerned registered or registerable person has evaded revenue or has made any irregularity, the authorized officer shall take appropriate action under this Act within a reasonable time.

(5)     Notwithstanding  anything  contained  in  sub-section  (1),  the  Superintendent  of  local value  added tax Officer may, within the area of his jurisdiction, inspect the place of production or  supply or rendering of service or trading belonging to a registered  or registerable person and can examine the stock of goods, service, inputs and accounts.

(6)     For the purpose of this section, firms enlisted or required to be enlisted under Turnover Tax and  firms  enjoying  or  demanding  privileges  of  Cottage  Industry  shall  also  be deemed as registered or registerable person.

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