(2)        all accounts and registers maintained by any person in the ordinary course of business in any notified agricultural produce and documents relating to the stocks of such agricultural produce or purchases, sales and deliveries of such agricultural produce in his possession and the offices, establishments, godowns, vessels or vehicles of such person shall be open to inspection at all reasonable times by such officers and servants of the Board or the market committee as may be authorised by the State Government in this behalf. 

            (3)        If any such officer or servant has reason to suspect that any person is attempting to evade the payment of any market fee due from him under section 19 or that any person has purchased any notified agricultural produce in contravention of any of the provisions of this Act or the rules, or the bye-laws in force in the market areas, 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 a prosecution. 

(4)        For purposes of sub-section (2) or sub-section (3) such officer or servant may enter or search any place of business, warehouse, office, establishment, godown, vessel or vehicle where such officer or servant has reason to believe that such person keeps or for the time being kept accounts registers or documents of his business, or stock of notified agricultural produce relating to his business. 

(5)        The provisions of section 102 and 103 of the Code of Criminal Procedure, 1898 (No.5 of 1898), shall, so  far as may be, apply to a search under sub-section (4). 

(6)        Where any books of accounts or other documents are seize 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 matters, transactions and accounts purported to be therein recorded.

¹[21.     Best judgment assessment of fee. - (1) Every Trader, Processor or Commission Agent carrying on business of notified agricultural produce shall before the 30th April, every year submit to the Secretary a statement of purchase or sale of notified agricultural produce by or through him, in the prescribed manner, during the previous financial year ending on the 31st March 

            (2)        Any person aggrieved by the proceeding of the Secretary, may within 30 days from the date of communication of notice to him, appeal to the Market Committee. 

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