https://www.taxtmi.com/acts?id=2917 Where the Commissioner reasonably suspects tax evasion or concealment, he may enter and search business premises, break locks if necessary, seize and remove records, books, registers, documents or goods, mark or copy them, make inventories, and seal premises; if removal is impracticable he may order preservation of items; sealed premises or detained items may be released on application subject to prescribed security; the Commissioner may requisition police or public servants and should, as far as possible, follow Code of Criminal Procedure search and seizure procedures. Powers also apply to dealers and third parties for audit or recovery. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 07 Oct 2013 11:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2917 Where the Commissioner reasonably suspects tax evasion or concealment, he may enter and search business premises, break locks if necessary, seize and remove records, books, registers, documents or goods, mark or copy them, make inventories, and seal premises; if removal is impracticable he may order preservation of items; sealed premises or detained items may be released on application subject to prescribed security; the Commissioner may requisition police or public servants and should, as far as possible, follow Code of Criminal Procedure search and seizure procedures. Powers also apply to dealers and third parties for audit or recovery. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2917