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CHAPTER
–XI
SEARCH,
SEIZURE, CONFISCATION AND ACQUISITION
52.
Search as per the procedure prescribed in Cr.P.C. 1973:
1) Where any officer duly authorized under Section
43, conducts a search of any office, shop, shop-cum-residence (residential
accommodation) godown, vessel, vehicle, or any other place of business or any
premises or place where he 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, he shall as far as possible follow the procedure prescribed in the
Code of Criminal Procedure, 1973 (Central Act 2 of 1974).
2) If on search, such officer finds any accounts,
registers or other documents which he has reason to believe to relate to any
evasion of tax or other fee due from the dealer under the Act, he may, for
reasons to be recorded in writing, seize such accounts, registers, or other
documents and shall give the dealer a receipt for the same. The accounts
and registers so seized shall not be retained by such officer for more than
thirty days at a time without the permission of the next higher authority.
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