section 26
Power of entry and search.
The Gujarat Motor Spirit Cess Act, 2001Tax200135 sections
Statutory text
(1) Any officer specially empowered by the State Government in this behalf may enter and search, at any time any building, vessel, vehicle or place in which he has reason to believe that motor spirit is kept for the purpose of sale contrary to the provisions of this Act or any rules made there under. (2) All searches under this section shall be made in accordance with the provisions of the Code of Criminal Procedure, 1973.
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