Amendment status not verified — confirm the current text below against the official source.
(1) For the purposes of section 66 or section 67, the Commissioner, a Special Commissioner, an Additional Commissioner, or any person appointed under sub-section (1) of section 6 to assist the may enter and search— (a) any place of business of any dealer, casual dealer, transporter, carrier or transporting agent, owner or occupier or lessee of a warehouse or any other person, or (b) any other place, 54 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 [PART III The West Bengal Finance Act, 2005. (Section 9.) where the Commissioner, the Special Commissioner, the Additional Commissioner or the person appointed under sub-section (1) of section 6 to assist the Commissioner, has, upon information received or otherwise, reason to believe that, such dealer, casual dealer, transporter, carrier or transporting agent, owner or occupier or lessee of a warehouse, or person keeps or is, for the time being, keeping any accounts, registers or documents, whether in the form of electronic record or not, or any stock of goods, for the purpose of business. (2) The Commissioner, the Special Commissioner, the Additional Commissioner or the person appointed under sub-section (1) of section 6 to assist the Commissioner, may, before, or after, or while, entering or searching any place, referred to in clause (a) or clause (b) of sub-section (1),— (a) break open any door or window of a house: room or ware- house where, or (b) break open any ahnirah, cabinet, safe, locker, drawer, box or receptacle in which, or (c) open any electronic media in which, the .Commissioner, the Special Commissioner, the Additional Commis- sioner or the person appointed under sub-section (1) of section 6 to assist the Commissioner, has reason to believe, such or any other dealer, casual dealer, transporter, carrier or transporting agent, owner or occupier or lessee of a warehouse, or person, -keeps or is, for the time being, keeping any account, register or document, whether in the form of electronic record or not, or any stock of goods, for the purpose of his business.