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 may enter and search— (a) any place of business of any dealer, or person, or owner or lessee of warehouse, or (b) any place, other than that referred to in clause (a), where the Commissioner has, upon information received, reason to believe that such dealer, or person, or owner or lessee of warehouse, keeps or is, for the time being, keeping any accounts, registers, documents or records of his business or any stock of goods for the purpose of business. (2) The Commissioner may,---- (a) either before, or after, entering any place referred to in clause (a), or clause (b), of sub-section (1), or while searching such place, break open any door of window of a house, room or warehouse where, or (b) while searching any place referred to in clause (a), or clause (b), of sub-section (1), break open any almirah, safe, box or receptacle in which, the Commissioner has reason to believe, any dealer or person, or owner or lessee of warehouse, keeps or is, for the time being, keeping any accounts, registers, documents or records of his business or any stock of goods for the purpose of his business. West Ben. Act XLIX of 1994. Sealing of any place or almirah etc.