section 42
Access & seizure of goods, books, records and computers
The Andhra Pradesh Value Added Sales Tax Act, 2003Tax200387 sections5 chapters
Chapter IV PROCEDURE AND ADMINISTRATION OF TAX
Statutory text
- (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 this 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)
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