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The_West_Bengal_Value_Added_Tax_Rules,_2005
Section / Rule Number   Content   
 
94 Production of and inspection of accounts, registers, documents, etc. and furnishingof information
95 Search and seizure to be made in accordance with the provisions of the Code of Criminal Procedure
96 Inspection, search and seizure of accounts, registers and documents of a transporter, carrier or transporting agent
97 Authority to search goods vehicle or load carried by a person, or warehouse and seize goods at places other than notified place
98 Sealing any house, room, warehouse, almirah, etc
 
     
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