Power to enter premises and seize records and goods

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....the Commissioner, upon information in his possession or otherwise has reasonable grounds to believe that any person or dealer is attempting to avoid or evade tax or is concealing his tax liability in any manner and for the purposes of administration of this Act, it is necessary so to do, the Commissioner may- (a) enter and search any business premises or any other place or building; (b) break ....

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....the Commissioner may serve on the owner and any person who is in immediate possession or control thereof, an order that he shall not remove or part with or otherwise deal with them except with the previous permission of the Commissioner. (4) Where any premises have been sealed under clause (f) of sub-section (2) of this section, or an order made under sub-section (3) of this section, the Commiss....