Search and seizure powers permit authorised tax officers to inspect premises, seize goods and documents, and regulate provisional release.

Section 67 authorises State tax officers of specified rank to inspect premises and to search and seize goods, documents and electronic devices when there are reasoned beliefs of suppressed transactions, excess input tax credit claims, contraventions or concealment likely to cause tax evasion; seizure requires written authorisation, retention only as necessary, provisional release on bond or payment, mandated return if no notice within six months (with possible extension), special disposal and inventory rules for perishable goods, application of CrPC search and seizure provisions with a substitution, and powers to seal or break open premises and to undertake purchase verification.

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