State Act
Section 33-A. Power to order production of accounts and powers of entry, inspection and seizure.
The Punjab Agricultural Produce Markets Act, 1961
1[33-A. (1) Any officer empowered by the Board in this behalf may, for the purposes of this Act, require any dealer to produce before him the accounts and other documents and to furnish any information relating to the stock of agricultural produce or purchase, sale, storage and processing of agricultural produce by such person and also to furnish any other information relating to the payment of fees levied under the Act by such person. (2) All accounts and registers maintained by any dealer and documents relating to the stock of agricultural produce or purchase, sale, storage and processing of such agricultural produce in his possession and the office, establishment, godown or vehicle of such person shall be open to inspection at all reasonable times by such officer. (3) If such an officer has reason to believe that any person is attempting to evade the payment of fees due from him under section 23 or that any person has purchased any agricultural produce in contravention of any provision of this Act or the rules or bye-laws in force in any notified market area, he may, for reasons to be recorded in writing, seize such accounts, registers or documents of such person as may be necessary, and shall grant a receipt for the same and shall retain the same only so long as may be necessary for examination thereof or for the prosecution of the person concerned but not in any case exceeding the period fifteen days. (4) For the purpose of sub-section (2) or sub-section (3), such officer may enter and search any place of business, warehouse, office, establishment, godown or vehicle where he has reason to believe that such person keeps, or is for the time being keeping, any accounts, registers, documents or stock of agricultural produce relating to his business. (5) The provisions of section 100 of Code of Criminal Procedure, 1973,shall, so far as may be, apply to a search under sub-section (4). (6) Where any books of account or other documents are seized from any place and there are entries therein making reference to quantity, quotations, rates, receipt or payment of money or sale or purchase of goods, such books of account or other documents shall be admitted in evidence without witness having to appear to prove the same and such entries shall be prima facie evidence of the matters, transactions and accounts purpoted to be therein recorded.