Section 21Inspection of land and premises

Section 21: Inspection of land and premises

21. Inspection of land and premises

[21. Inspection of land and premises.—Any person authorized in this behalf by the Central Government or by the Board or any member authorized by the Chairman in writing or [any officer of the Board may] at any reasonable time inspect any place of business of a dealer or any factory or other premises of a [manufacturer, for] the purpose of verifying any statement or return submitted under this Act or for any other purposes of this Act.]

Amendment notes (3)
  1. Subs w.e.f. 1-8-1955 . Subs. by s. 17, ibid., for section 21 (w.e.f. 1-8-1955).
  2. substituted . The words in brackets shall stand substituted (date to be notified) by Act 4 of 2010, s. 12 to read as "any officer of the Board authorized by the Chairman may".
  3. substituted . The words in brackets shall stand substituted (date to be notified) by s. 12, ibid., to read as "manufacturer or processor, for".