Power to enter premises and seize records and goods

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....es be open to inspection by the Commissioner.       (2)  Where 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 Commissione....

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....make or cause to be made extracts or copies thereof without charge;                 (c) make a note or any inventory of any such money or goods found as a result of such search or place marks of identification on such goods; and                ....

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....op, godown, box, locker, safe, almirah or other receptacle, permit the de-sealing or release thereof, as the case may be, on such terms and conditions including furnishing of security for such sum in such form and manners as may be ^1[prescribed].       (5)  The Commissioner may requisition the services of any police officer or any public servant, or of both, to as....