107. B Power to obtain information and to search and seize excisable articles.. माहिती मिळविण्याचा व उत्पादन- शुल्कयोग्य पदार्थांची झडती घेण्याचा व ते जप्त करण्याचा अधिकार.

107. B Power to obtain information and to search and seize excisable articles.. माहिती मिळविण्याचा व उत्पादन- शुल्कयोग्य पदार्थांची झडती घेण्याचा व ते जप्त करण्याचा अधिकार.

Deleted by Bom. 22 of 1960, s. 69.

107A. Declaration of stock of articles mentioned in section 24A; maintenance of accounts and submission of returns. कलम 24-अ मध्ये नमूद केलेल्या पदार्थांचा साठा जाहीर करणे; हिशेब ठेवणे व विवरणे सादर करणे.

1. submit to the Collector within such period and in such form, as may be prescribed, a declaration of the quantity of such article in his possession on the importation or manufacture of the said article, as the case may be;
2. maintain accounts of the articles in such form and submit such returns as may be prescribed.

107B.

1. The Collector or any officer empowered by the State Government in this behalf may, subject to such conditions as may be prescribed,—
   1. by order require any person liable to pay any excise duty or fee under this Chapter to furnish him with any information or to produce before him any accounts or other documents concerning any excisable article as may be necessary, for the purposes of this Chapter;
   2. inspect at all reasonable hours the accounts or other documents relating to the stocks of any excisable article imported or manufactured or stored in respect of which such duty or fee has been paid or is payable and any place where such article is manufactured or stored;
   3. for reasons to be recorded in writing, enter any such place where he knows or has reason to believe that any excisable article in respect of which such duty or fee has not been paid is being imported or manufactured or stored and search for the same and seize any stocks of such article found there in and detain the same until such time as proof of payment of such duty or fee is produced or such further time as may be necessary for taking action under sections 98, 99 or 100 or for prosecuting for an offence under section 108.
2. Whoever—
   1. fails to furnish any information or produce any accounts or other documents in compliance with an order made under clause (a) of sub-section (1) or ¹furnishes false information or produces false accounts or documents, or¹
   2. obstructs any officer making an inspection, entry, a search or a seizure under clause (b) or clause (c) of sub-section (1),

shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees or with both.

¹ Sections 107A and 107B were inserted by Bom. 26 of 1952, s. 44.