(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 has reasonable grounds to believe that any person or dealer is attempting to avoid or evade tax Inspection of records.
Power to enter premises and seize records and goods.
36 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— or is concealing his tax liability in any manner and for the purposes of administration, it is necessary so to do, the Commissioner may—
(a) enter and search any business premises or any other place or building;
(b) break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (a) where the keys thereof are not readily available;
(c) seize and remove any records, books of account, registers, other documents or goods;
(d) place marks of identification on any records, books of account, registers and other documents or make or cause to be made extracts or copies thereof without 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
(f) seal the premises including the office, shop, godown, box, locker, safe, almirah or other receptacle.
(3) Where it is not feasible to remove any records, books of account, registers, other documents or goods, the Commissioner may serve on the owner and any person who is in immediate possession or control thereof, an order that he shall not remove or part with or otherwise deal with them except with the previous permission of the Commissioner.
(4) Where any premises have been sealed under clause (f) 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 de-sealing or release thereof, as the case may be, on such terms and conditions including furnishing of security for such sum in such form and manners as may be prescribed.
(5) The Commissioner may requisition the services of any police officer or any public servant, or of both, to assist him for all or any of the 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 of the Code of Criminal Procedure, 1973 relating to searches or seizures made under that Code.