Section 67 - Power of inspection, search and seizure.

Power of inspection and seizure enables authorised officers to search premises and seize goods and documents to prevent tax evasion.

Where a proper officer of at least Joint Commissioner rank has reason to believe in suppression of transactions, excess input tax claims, contraventions or concealment of goods by transporters or warehouse operators, the officer may authorise inspection of premises; authorised officers may search, seize and seal premises or receptacles, retain documents for examination, provisionally release seized goods on bond or security or on payment of tax, and return seized goods if no notice is issued within prescribed time, with special rules for perishable goods and application of Code of Criminal Procedure search and seizure provisions with a Commissioner substitution.