(1) If there are reasonable grounds to believe that a taxpayer required to be registered under this Act has engaged in taxable transactions without registration, the tax officer may conduct an investigation.

( 2) For the purpose of conducting investigation according to sub-section (1), checking the tax statement submitted by the registered person according to section 18 and determining tax according to section 20, the tax officer shall have the following rights:-

(a) Tax To check the objects, places, documents, accounts and records related to the liability,

(b) To conduct a search of the place of business of the taxpayer or other places where there is a possibility that there may be evidence related to the act considered as an offense under this Act,

p>(c) To request information from the person who prepares any records, books, accounts, documents or fills details in them in the course of performing his duties,

(d) Any documents, books and documents in the place of business of the taxpayer or any other place related thereto. removing or confiscating the records or taking them elsewhere,

(e) conducting tax audits at the place of business of the taxpayer or the tax office or any other appropriate place. If any person, including a financial institution, is requested to provide information regarding a taxpayer's business, it shall be the duty of such person to provide such information to the tax officer.