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

Section 67 empowers a proper officer (not below Joint Commissioner) to authorise inspection of business premises, transporters, warehouses and other places where there are reasons to believe that supplies, stock or input tax credits have been suppressed or tax provisions contravened. It further authorises search and seizure of goods, documents, books or things believed to be secreted and permits sealing or forcible entry where access is denied; seized items are to be retained only as necessary, may be provisionally released on bond or security, and returned if no notice is issued within prescribed periods, with special rules for perishable goods and application of criminal procedure provisions.

---

---

---