(1) The Commissioner Profession Tax may inspect and search any premises, where any profession, trade, calling or employment liable to tax under this Act is carried on or is suspected to be carried on and may cause production and examination of books, registers, accounts or documents relating thereto and may seize such books, registers, accounts or documents as may be necessary:

Provided that if the Commissioner Profession Tax removes from the said premises any books, registers, accounts or documents, he shall give to the person incharge of the place a receipt describing the books, registers, accounts or documents so removed by him and retain the same only for so long as may be necessary for the purposes of examination thereof or prosecution.

(2) The Commissioner Profession Tax may, subject to such restrictions and conditions as may be prescribed, delegate his powers under sub-section (1) to any officer of and above the rank of Commercial Tax Inspector appointed under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) and/or State Tax Inspector appointed under the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017).