https://www.taxtmi.com/acts?id=29144 A proper officer (not below Joint Commissioner) may authorise inspection of business premises and, where goods or documents relevant to proceedings are believed secreted, may authorise or conduct search and seizure, including sealing or forcible entry. Seized documents not relied on for notice must be returned within thirty days; copies may be taken unless prejudicial. Goods may be provisionally released on bond/security or payment; absent notice within six months they must be returned subject to one extension. Perishable goods may be prescribed for immediate disposal and inventory. CrPC search and seizure provisions apply with a Commissioner substitution. en-us Mon, 03 Jul 2017 14:22:49 +0530 Thu, 20 Jul 2017 17:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29144 A proper officer (not below Joint Commissioner) may authorise inspection of business premises and, where goods or documents relevant to proceedings are believed secreted, may authorise or conduct search and seizure, including sealing or forcible entry. Seized documents not relied on for notice must be returned within thirty days; copies may be taken unless prejudicial. Goods may be provisionally released on bond/security or payment; absent notice within six months they must be returned subject to one extension. Perishable goods may be prescribed for immediate disposal and inventory. CrPC search and seizure provisions apply with a Commissioner substitution. Act-Rules GST - States Mon, 03 Jul 2017 14:22:49 +0530 https://www.taxtmi.com/acts?id=29144