section 14
Power to inspect and search
The Gujarat Tax on Luxury Commodities Act, 1995Tax199519 sections
Statutory text
Power to inspect and search.
- (1) For the purpose of this Act, the Commissioner or any officer authorised by him in this behalf, may—
- (a) enter and search, at any reasonable time, any place of business of any person or any place where such person keeps his stock of luxury commodities or accounts, registers or other documents relating thereto;
- (b) require any person in charge of such place to produce for inspection such accounts, registers or other documents or to furnish such information as may be necessary for the purposes of this Act;
- (c) inspect and seize any accounts, registers or other documents or any luxury commodities for reasons to be recorded in writing.
- (2) All searches made under sub-section
- (1) shall be made in accordance with the provisions of the Code of Criminal Procedure, 1973 (2 of 1974).
Study data processing for this section.
PDF: pending for this language.