Inspection and Search Powers authorize entry, inspection or seizure of goods and documents for tax-evasion inquiries under section 67.

Authorisation form empowers officers to inspect under section 67(1) or search and seize under section 67(2) where there are reasons to believe a person has suppressed transactions, concealed stock, claimed excess input tax credit or refund, engaged in contraventions to evade tax, transported or stored taxable goods that escaped payment, or secreted goods/documents; it authorises necessary assistance, seizure and production of goods/documents for further action and warns that tampering, misleading, refusal to answer or false statements are punishable under specified penal provisions.

---

---

---