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    <title>Authorisation For Inspection or Search</title>
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    <description>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.</description>
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      <description>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.</description>
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      <pubDate>Wed, 26 Jul 2017 17:51:00 +0530</pubDate>
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