Power of inspection and seizure enables authorised officers to search premises and seize goods or documents to prevent tax evasion.

A proper officer not below Joint Commissioner may authorise inspection of premises and search and seizure of goods, documents or books where there are reasons to believe tax has been evaded; sealed premises or devices may be opened, copies of seized documents allowed subject to investigative prejudice, seized goods may be provisionally released on bond or security or returned if no notice issued within six months, perishable goods may be prescribed for immediate disposal, Code of Criminal Procedure provisions apply with Commissioner substituted for Magistrate in a specified clause, and the Commissioner may procure purchases to verify tax invoices.

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