Amendment status not verified — confirm the current text below against the official source.
(1) All goods kept at any business premises by a dealer, transporter or operator of a warehouse shall, at all reasonable times, be open to inspection by the Commissioner. (2) Where the Commissioner, upon information in his possession or otherwise bas reasonable grounds to believe that any person or dealer is attempting to evade tax or is concealing his tax liability in any manner and it is necessary so to do, for the purposes of administration of this Regulation, the Commissioner may - (a) enter and search any business premises or any other place or building; (6) break open the lock of any door, box, locker, safe, almirah or other receptacle for exercisingthe powers confened by clause (a) wherethe keys thereof are not readily available; . . (c) seize and remove any records, books of account, registers, other documents or goods; (4 place marks of identification on any records, books of account, registers and other documents ormake or cause to be madeextracts or copiesthercofwithout charge; (e) make a note or any inventory of any such money or goods found as a result of such search or place marks of identification on such goods; and V) seal the premises including the ofice, shop, godown, box, locker, safe, almirali or other receptacle. (3) Where it is not feasible to remove any records, books ofaccount, registers, other documents or goods, the Commissioner may serve on the owner and any person who is in imniediate possession or control thereof, an order directing that he shall not remove or psrt with or otherwise deal with them except with the previous~ermission of the omm missioner. ( 4 Where any premises have been sealed under clause V) of sub-section (2), or an order made under sub-section (3), the Commissioner may, on an application made by the owner or the person in occupation or in charge of such shop, godown, box, locker, safe, almirah or other receptacle, permit the desealing or release thereof, as the case may be, on such terms and conditions including furnishing of security for such sum in such form and manner as may be directed. (5) The Commissioner may requisition the services ofany police officer or any public servant, or of both, to assist him for all or any ofthe purposes specified in sub-section (2). (6) Save as otherwise provided in this section, every search or seizure made under this section shall, as far as possible, be carried out in accordance with the provisions ofthe Code of Criminal Procedure, 1973 relating to searches or seizures made under that Code. (7) The powers under this section may also be exercised in respect of a dealer or a third party for the purposes of undertaking an audit or to assist in recovery ofdues under this Regulation.