Amendment status not verified — confirm the current text below against the official source.
The Commissioner may, subject to such conditions and restrictions as may be prescribed, seal any house, room, warehouse, almirah, safe, box or receptacle in which, he has reason to believe, a dealer, person, transporter 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. • PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 41 The West Bengal Value Added Tax Act, 2003. Maintenance of accounts by transporter, carrier or transporting agent, and inspection. Entry into the place of, and search and seizure of accounts of, a transporter, etc. Power of the Commissioner to stop delivery of goods and seizure of such goods. (Chapter XL—Maintenance of accounts by transporter, carrier or transporting agent and inspection, search and seizure of such accounts.—Sections 70-72.) CHAPTER XI Maintenance of accounts by transporter, carrier or transporting agent and inspection, search and seizure of such accounts.