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.