Power of search and seizure: officers may inspect, search, seize goods and documents to prevent tax evasion.

Proper officers not below Joint Commissioner may authorise inspections and, where goods or documents relevant to proceedings are believed secreted, may search and seize them, seal or break open premises or devices, and require bonds or security for provisional release; seized documents are retained only as necessary and persons may copy seized documents unless prejudicial to investigation, with specified return periods for goods and adaptation of criminal procedure search provisions.

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