Section 57
Section 57
(2)
Every person required by the proper officer of service tax to produce any goods, documents, articles or things which are within the power of such person to produce, and which are—
74
(a)
goods, documents, articles or things used in any transaction or other matter relating to service tax; or
(b)
goods, documents, articles or things into which it is the duty of the proper officer of service tax to inquire under this Act, shall produce such goods, documents, articles or things.
(3)
Where any information, goods, documents, articles or things are not in the national language or English language, any proper officer of service tax may by notice in writing require the person or any other person to produce within a reasonable period a translation of the information, goods, documents, articles or things in the national language or English language as the proper officer of service tax may determine.
(4)
Any person—
(a)
who contravenes subsection (1) or (2); or
(b)
who fails to produce a translation as required under subsection (3), commits an offence.