Search and seizure to be made in accordance with the provisions of the Code of Criminal Procedure.
95. (1) All seizures or searches under section 67, section 68, section 69 or section 71, shall be made as far as possible in accordance with the provision of the Code of Criminal Procedure, 1973 (2 of 1974).
(2) Any officer, while exercising power under section 67, section 68, section 69 or section 71, may take assistance of any police officer of the State.
(3) Any accounts, registers or documents, including those in the form of electronic records, seized under section 67 shall not be retained beyond the period referred to in the proviso to the aforesaid section:
Provided that where any accounts, registers or documents, were seized under section 66 or section 62A, as the case may be, of West Bengal Sales Tax Act, 1994, it shall not be retained beyond the period referred to in the proviso to the section 66 of West Bengal Sales Tax Act, 1994 or after one year from the commencement of the Act, whichever is later.
(4) If any dealer, casual dealer or person from whom any accounts, registers or documents, including those in the form of electronic records, have been seized under section 67 does not take delivery of such accounts, registers or documents within the time specified in the notice issued in this behalf, or, such further time as may be considered fit and proper, the authority who is in custody of such accounts, registers or documents may destroy them without further notice to such dealer or person. Explanation - For the purpose of this sub-rule, "further time" shall ordinarily mean not more than two adjournments. |