Section 67 - Power of inspection, search and seizure.

Power of inspection and seizure authorises officers to search, seize goods and documents and require bonds or security.

State tax officers at or above Joint Commissioner may authorise inspections and, where concealed goods or documents relevant to proceedings are suspected, search, seize, seal or forcibly access premises and retain documents only as necessary; persons may take copies except where prejudicial. Seized goods can be provisionally released on bond or security or on payment, returned if no notice is issued within the prescribed period subject to extension, and specified perishable goods may be promptly disposed of with inventories prepared. CrPC search and seizure provisions apply with a modification substituting Commissioner for Magistrate.