Power of inspection, search and seizure enables tax officers to search premises and seize goods or documents for suspected tax evasion. Power to inspect, search and seize is conferred on a proper officer not below Joint Commissioner who, on reasons to believe suppression of transactions, excess input tax claims or other contraventions to evade tax, may authorise inspections of business premises, transporters or warehouses. Where goods or documents relevant to proceedings are found secreted, the officer may search and seize them, seal or break open premises and electronic devices, permit copying of seized documents unless prejudicial, provisionally release goods on bond or security or require payment, return goods if no notice issued within six months (subject to limited extension), and dispose of specified perishable or hazardous goods as prescribed.