Amendment status not verified — confirm the current text below against the official source.
Section 67 was substituted for original by Guj. 6 of 2006, s.30. Production and inspection of accounts and documents and search of premises H-678-16 Gujarat Value Added Tax Act, 2003. [2005 : Guj. (a) a carrier or bailee or any person to whom goods were delivered for transport has kept the said goods in any vehicles, vessel or place; and (b) the Commissioner has reason to believe that tax on such goods is or is likely to be evaded : the Commissioner may stop the vehicle or the vessel carrying such goods and enter and search the vehicle, vessel or place and inspect the goods and records relating to such goods and elicit such information from the carrier, bailee or any person as is relevant. (7) The provisions of the Code of Criminal Procedure, 1973 relating to searches shall apply, so far as may be, to a search made under sub-sections (5) and (6).]