section 15
Power of entry, inspection, search and seizure
The Gujarat Purchase Tax on Sugarcane Act, 1989Tax198927 sections
Statutory text
Power of entry, inspection, search and seizure. —
- (1) Any officer authorised by the State Government in this behalf may, for the purposes of this Act,—
- (a) enter and search at any reasonable time any factory or any place where he has reason to believe that the owner of the factory keeps or for the time being keeps any accounts, registers or documents of his business;
- (b) inspect such accounts, registers or documents;
- (c) seize any books of accounts, registers or documents which in his opinion will be useful for, or relevant to, any proceedings under this Act.
- (2) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974) relating to searches and seizures shall, so far as may be, apply to searches and seizures made under sub-section (1).
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