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| 71. Notice of inspection.M. VAT RULES | |
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71.Notice of inspection.-
Unless the Commissioner deems it necessary to make a surprise visit, he shall give reasonable notice in writing to the dealer of his intention to inspect the accounts, registers, documents or stocks of goods of such dealer, or any cash kept by him at his place of business and in fixing the date, time and place for the purpose, he shall, as far as possible, have due regard to the convenience of the dealer.
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