Power of seizing, etc

Power of seizing, etc.

1. (1) If the Commissioner has reason to believe that any person is trying to evade payment of any tax, fee or other dues under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers or documents of such person as may be necessary and shall grant a receipt for the same and shall retain the same for so long as may be necessary in connection with any proceeding under this Act or for a prosecution.
2. (2) For the purposes of sub-section (1), the Commissioner may enter and search any place of business or any other place where the Commissioner has reason to believe that the books of accounts, registers or documents or goods are kept.