Section 59
Access to recorded information or computerized data
(2)
In addition, a senior officer of service tax exercising his powers under sections 58, 60 and 61—
(a)
may inspect the operation of any computer and any associated apparatus or material which he has reasonable cause to suspect is or has been used in connection with the information or data; and
(b)
may require—
(i)
the person by whom or on whose behalf the senior officer of service tax has reasonable cause to suspect the computer is or has been so used in connection with the information or data; or
(ii)
the person having charge of, or is otherwise concerned with, the operation of the computer, apparatus or material in connection with the information or data, to provide the officer with such reasonable assistance as he may require for the purpose of this section.
(3)
For the purposes of subsection (1), “access” includes being provided with the necessary password, encryption code, decryption code, software or hardware and any other means required to enable comprehension of recorded information or computerized data.
Service Tax 77