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43.
Access & seizure of goods, books,
records and computers
(1)
For the purpose of enforcing compliance of the provisions of the Act, any
officer not below the rank of Deputy Commercial Tax Officer shall have the power
of entry, inspection, search and seizure and confiscation and he:-
(a)
shall have, full and free access to any premises, place, goods, books, record,
computer or any electronically stored data at any time during business hours
prescribed under the relevant law for the time being in force and where no such
hours are prescribed at all reasonable times without any prior notice to any
dealer;
(b)
may make an extract or copy from any book, record or computer-stored information
to which access is obtained under clause (a);
(c)
may seize and confiscate any goods not accounted for and seize any books or
records that, in his opinion, affords evidence that may be material in
determining the liability of any VAT dealer or TOT dealer or any other dealer
under the Act;
(d)
may retain any such book or record for a period of one month for determining the
tax liability of a dealer or for any proceedings under the Act :
Provided
that where such books or records are needed for more than one month, the
permission of the next higher authority shall be obtained for each additional
month;
(e)
may seize and retain the computer for a period of one month where a hard copy or
computer disk of information stored in a computer is not furnished, to get the
information required:
Provided
that such computer is needed for more than one month, the permission of the next
higher authority shall be obtained for each additional month; and
(f)
shall have power to enter and search any office, shop, godown, vessel,
receptacle or vehicle or any other place of a carrier or bailee where goods are
delivered to such carrier or bailee for transmission.
(2)
For the purposes of sub-section (1), any such officer shall have power to enter
and search at any time during the business hours prescribed under the relevant
law for the time being in force, or where no such hours are prescribed, at all
reasonable times, any office, shop, godown, vessel, vehicle or any other place
of business or any building or place where such officer has reason to believe
that the dealer keeps or is, for the time being, keeping any goods, accounts,
registers or other documents of his business:
Provided
that no residential accommodation not being a shopcum- residence shall be
entered into and searched by any officer below the rank of Deputy Commercial Tax
Officer except on the authority of an order issued by any officer not below the
rank of a Deputy Commissioner having jurisdiction over the area or an officer
not below the rank of Deputy Commissioner working in
Vigilance
and Enforcement Department having jurisdiction over the entire State of Andhra
Pradesh and all searches under this sub-section shall so far as may be, made in
accordance with the provisions of the Code of Criminal Procedure, 1973 subject
to the rules if any, made in this behalf.
(3)
The power conferred by sub-section (2) shall include the power to break open any
box or receptacle in which any goods, accounts, registers or other documents of
the dealer may be contained, or to break open the door of any premises, where
any such goods,
accounts,
registers or other documents may be kept:
Provided
that the power to break open the door shall be exercised only after the owner or
any other person in occupation of the premises, if he is present therein, fails
or refuses to open the door on being called upon to do so.
(4)
The power conferred by sub-section (2) shall also include the power to:-
(a)
seal for a period of not exceeding twenty-four hours, any box, receptacle,
godown or building where any goods, accounts, registers or other documents of
the dealer are, or reasonably believed to be kept, if the owner or any other
person in occupation, leaves the premises or refuses to open
any
box, receptacle, godown or building or is not readily available;
(b)
search any person, other than customer or a visitor, who has got out of or is
about to get into, or is in, any building, vessel or vehicle, if the officer has
reason to suspect that such person
has
secreted about any goods, accounts, registers or other documents.
(5)
Any such officer shall have power to seize and confiscate any goods which are
found in any office, shop, godown, vehicle, vessel or any other place of
business or any building or place of the dealer, but not accounted for by the
dealer in his accounts, registers and other documents maintained in the course
of his business:
Provided
that before taking action for the confiscation of goods under this sub-section,
the officer shall give the person affected an opportunity of being heard and
make an inquiry in the prescribed manner.
(6)
The owner, manager, or any other VAT dealer or TOT dealer shall provide all
reasonable facilities and assistance for the effective exercise of the powers
under this Section by such officer.
(7)
A VAT dealer or TOT dealer whose books, records, or computer have been removed
and retained under sub-section (1) may examine them and make copies or extracts
from them during regular office hours under such supervision as the Commissioner
or inspecting authority as may be determined.
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