Senior officers may inspect, search, seize and seal goods or premises, allow copies, release on bond; CrPC rules modified

Proper officers (not below Joint Commissioner) may authorize inspections, searches and seizures where there is reason to believe taxable persons or those handling/transporting or storing goods have concealed transactions, stocks, or claimed excess input tax or otherwise evaded tax. Such officers may seize goods, documents and books relevant to proceedings, seal or break open premises or containers if access is denied, and permit copying of seized documents subject to investigation needs. Seized goods may be provisionally released on bond/security or payment; if no notice is issued within six months they must be returned (extendable once for six months). Perishable or specified goods may be promptly disposed of, inventories prepared, and CrPC search-and-seizure provisions apply with a modification substituting "Commissioner" for "Magistrate."

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