Search and seizure powers: authorised tax officers may inspect, search and seize goods and documents to prevent tax evasion.

Proper officers (not below Joint Commissioner) may authorise inspection of business premises, transporters, warehouses or other places where tax evasion is suspected, and may search and seize goods, documents or books believed secreted and relevant to proceedings; they may seal or forcibly access premises, allow making of copies of seized documents subject to investigative prejudice, provisionally release goods on prescribed bond or security or on payment of tax, and must return goods if no notice is issued within six months subject to a single six-month extension. CrPC search and seizure provisions apply with substitution of Commissioner for Magistrate in section 165(5).

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