Amendment status not verified — confirm the current text below against the official source.
( l ) Where the proper officer, not below the ronk of Joint Commissioner, hos reosons to believe thot-- (o) o toxoble person hos suppressed ony tronsoction reloting to supply of goods or services or both or the Power of inspection, seorch ond seizure. 201 stock o, goods in hond, or hos cloimed input tox credit in excess of his entitlement under this Act or hos indulged in controvention ol ony of the provisions ol this Act or the rules mode tpreunder to evode tox under this Act; or (b) ony person engoged in the business of tro nsporting goods or on owner or operotor ofo worehouse or o godown or ony other ploce is keeping goods which hove escoped poyment of tox or hos kept his occounts or goods in such o monner os is likely to couse evosion oI tox poyoble under this Act, he moy outhorise in writing ony other officer of Stote tox to inspect ony ploces of business of the toxoble person or the pe rsons engoged in the business of tronsporting goods or the owner or the operotor of worehouse or godown orony other ploce. (2) Where the proper officer, not below the ronk of Joint Commissioner, either pursuont to on inspection corried out under sub-section ('l) or otherwise, hos reosons to believe thot ony goods lioble to confiscotion or ony documents or books or things, which in his opinion sholl be useful for or relevont to ony proceedings under this Act, ore secreted in ony 202 ploce, he moy outhorise in writing ony other officer of Stote tox to seorch ond seize or moy himself seorch ond seize such goods, documents or books or things: Provided thot where it is not procticoble to seize ony such goods, the proper officer, or ony officer outhorised by him, moy serve on the owner or the custodion ol the goods on order thot he sholl not remove, port with, or otherwise deolwith the goods except with the previous permission of such officer: Provided furtherthot the documents or books or things so seized sholl be retoined by such oflicer onlylor so long os moy be necessory for their exominotion ond for ony inquiry or proceedings under thisAct. (3) The documents, books or things refened to in sub-seaion (2) or ony other documents, books or things produced by o toxoble person or ony other person, which hove not been relied upon for the issue of notice under this Act or the rules mode thereunder, sholl be returned to such person within o period not exceeding thirty doys of the issue of the soid notice. (4) The oflicer outhorised under sub- section (2) sholl hove the power to seol or breok open the door of ony premises orto breok open ony olmiroh, eleckonic devices, box, receptocle in which ony goods, occounts, registers or documents ofthe person ore suspected to be conceoled, where occess to such premises, olmiroh, electronic devices, box or receptocle is denied. 203 (5) The person from whose custody ony documents ore seized under sub-section (2) sholl be entitled to moke copies thereo, or toke extrocts frerefrom in the presence of on outhorised officer ot such ploce ond time os such officer moy indicote in this behol{ except where moking such copies or toking such extrocts moy, in the opinion of the proper offcer, preju- d;ciolly offect the investigotion. (6) The goods so seized under sub- section (2) sholl be releosed, on o provisionol bosis, upon execution ofo bond ond iurnishing of o security, in such monner ond of such quontum, respedively, os moy be prescribed or on poyment of opplicoble tox, interest ond penolty poyoble, os the cose moy be. (7) Where ony goods ore seized under sub-section (2) ond no notice in respect thereof is qiven within six montlrs of the seizure ol the goods, the goods sholl be returned to the person from whose possession they were seized: Provided thot the period of six months moy, on sufficient couse being shown, be extended by the proper officer {or o further period notexceeding six months. (8) The Government moy, hoving regord to the perishoble or hozordous noture of ony goods, depreciotion in the volue of the goods with the possoge of time, constroints of storoge spoce for the qoods or ony other relevont 2 at 197 4 204 considerqtions, by notificotion, specify the goods or closs of goods which shoil, os soon os moy be ofter its seizure under sub- section (2), be disposed of by the proper officer in such monner os moy be prescribed. (9) Where ony goods, being goods specified under sub-section (8), hove been seized by o proper officer, or ony officer outhorised by him under sub.section (2), he sholl prepore on inventory of such goods in such monner os moy be prescribed. (10) The provisions of the Code of Criminol Procedure, I 973, reloting to seorch ond seizure, sholl, so for os moy be, opplyto seorch ond seizure under this section subject to the modificotion thot sub- section (5) of section 165 of the soid Code sholl hove effect os if for the word 'Mogistrote", wherever it occurs, the word 'Commissi- oner"were substituted. (l I ) Where the proper officer hos reosons to believe thot ony person hos evoded or is ottempting to evode the poyment of ony tox, he moy, for reosons to be recorded in writinq, seize the occounts, registers or documents of such person produced before him qnd sholl gront o receipt for the some, ond sholl retoin the some for so long os moy be necessory in connection with ony proceedings under this Act or the ru les mode thereunder for prosecution. fl2) 68.0) (2) (3) 205 The Commissioner or on officer oulhorised by him moy couse purchose ofony goods or services or both by ony person outhorised by him from the business premises of ony toxoble person, to check the issue of tox invoices or bills of supply by such toxoble person, ond on return of goods so purchosed by such officel such toxoble person or ony person in chorge of the business premises sholl refund the omount so poid towords the goods ofter concelling ony tox invoice or bill of supply issued eorlier. The Government moy require the person in chorge of o conveyonce corrying ony consignment of goods of volue exceeding such omount os moy be specified to corry with him such documents ond such devices os moy be prescribed. The detoils of documents required to be corried under sub-section ( l) sholl be volidoted in such monner os moy be prescribed. Where ony conveyonce referred to in sub-section (l) is intercepted by the proper officer ot ony ploce, he moy require the person in chorge of the soid conveyonce to produce the docu ments prescribed under the soid sub- section ond devices for verificotion, ond the soid person sholl be lioble to produce the documents ond devices ond olso ollow the inspection of goods. lnspection of goods in movement. 206