| http://www.w3.org/ns/prov#value | - acts from all or any of the said records or accounts for the purpose of testing the accuracy of any return or of informing himself as to the particulars regarding which information is required for the purposes of this Act or any rules made thereunder. (3) Where any officer other than the Collector proposes to examine under sub-section (2) any record or account containing the description or formula
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