State Act
Section 12. Powers of entry and inspection.
THE ASSAM RURAL DEVELOPMENT CESS ACT, 1988
This Act was repealed on a date we do not have by The Assam Rural Development Cess (Repealing) Act, 2022; it may still apply to matters that began before then.
12. (1) Any officer authorised by the State Government in this behalf may at all reasonable times enter into, inspect and search, any specified land and any place where the person liable to pay cess under this Act ordinarily keeps books of accounts, registers and documents relating to excavation for obtaining mineral oils from such land, for the purpose of verifying whether the provisions of this Act or any rules made thereunder are being complied with. (2) All searches made under sub-section (1) shall be in accordance with the provisions of the Code of Criminal Procedure, 1973.