section 13
Powers of entry and inspection
The Goa Daman and Diu Barge (Taxation on Goods) Act, 1985Tax198523 sections
Statutory text
(1) Any officer authorised by the Government in this behalf may at all reasonable times enter into, inspect and search any barge or any place ordinarily used by the registered owner for keeping such barge or keeping accounts of his business for the purposes of seeing or verifying whether the provisions of this Act or any rules made there under are being complied with. (2) All searches made under sub-section (1) shall be made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).
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