16. Power to enter premises and seize papers.

(a) enter any premises which is used for generating or distributing energy or which contains any meter or other mechanical apparatus or any written record, register and accounts relating to the generation, distribution, sale or consumption of energy and it shall be the duty of the person in charge of such premises to give the Inspecting Officer facilities in discharging his functions;
(b) call for from require any assessee to produce or cause to be produced before him any accounts or documents relevant to the generation, distribution, sale or consumption of energy;
(c) seize accounts, registers or documents of the assessee, if there is good reason to believe that any assessee is attempting to evade the payment of any duty payable by him under the Act;
(d) issue from time to time instructions to assessees for the proper maintenance of registers and books of accounts showing generation, distribution, sale or consumption of energy;
[16A. Composition of offences under Section 8-A.
Chapter V
Miscellaneous