Search and seizure powers permit authorised inspection, seizure, provisional release and disposal while preserving document-copying safeguards. Designated State tax officers may authorise written inspection of business premises where suppression of supplies, excess input tax claims or contraventions likely to cause tax evasion are suspected. They may search for and seize goods, documents or books relevant to proceedings, retain seized items only as necessary, permit copying of documents subject to investigative prejudice, seal or forcibly open premises or devices when access is denied, and provisionally release goods on bond or security or on payment of applicable tax and penalties. Perishable goods may be disposed of as prescribed and inventoryed; procedural safeguards mirror criminal search and seizure rules with specified modification.