Insertion of section 48A

In the Principal Act, after section 48. following shall he inserted as section 48A namely

“48A. Power to search, seize and seal : — ( t ) If the Commissioner or any person appointed to assist the Commissioner under subsection ( t) of section 3 authorised in this behalf, upon information received or otherwise, has reason to suspect that a dealer or person

is attempting to evade payment of any tax under this Act, or abetting such evasion, he may, subject to such restrictions and conditions as may be prescribed and after recording his reason for so doing—

1. (a) enter and search any place of business, warehouse or any other place where he has reason to suspect that such dealer or person keeps or is for the time being keeping any accounts, registers, documents or records of his business or any stock of goods foï sale or for use in the manufacture or packing of any goods for sale or any money or other valuable article relating to his busines;
2. (b) seize such accounts, registers, documents or vouchers as may be considered necessary for the purposes of determination of any liability under this Act; or
3. (c) make an inventory of such goods, money or other valuable articles; or
4. (d) seal any room, warehouse, almirahs safe, box or container in which lie has reason to suspect that the dealer keeps or is for the time being keeping any accounts, registers, vouchers or documents of his business or any stock of goods for sale or for use in the manufacture of packing or any goods for sale or any money or other valuable article relating to his business.

1. (2) Notwithstanding anything contained in sub-section (1) the Commissioner or the authorised Officer under Sub-section (1) may, either before entering and searching or in the course of search of any place of business or warehouse of any dealer or any other place as referred to in clause (a) of sub- section (1), if he considers it necessary so to do break open such room, warehouse, almirah, safe, box or container as is referred to in clause (c) of sub-section (1).
2. (3) The Commissioner or the authorised officer under sub-section (1) may requisition the services of any police Officer or any other Officer of the State Government or of both to assist him for all or any of the purposes specified in sub-section (1) or sub- section (2) and it shall be the duty of every such Officer to comply with the requisition.
3. (4) The Commissioner or the authorised Officer under sub-section (1) shall grant a receipt for any of the accounts, registers, vouchers or documents seized by him under sub-section (1) and retain them for such period as may be necessary for examination thereof or for prosecution or for any other purpose of this Act : —Provided that —
   • (a) the Commissioner shall not retain any of the accounts, registers, documents or vouchers, seized by him under sub-section (1) for a period exceeding one year from the date of the seizure unless he records in writing the reasons thereof; and
   • (b) the authorised officer under sub-section (1) or the assessing Officer, shall not retain any of the accounts, registers, documents or vouchers seized by him under sub-section (1) for a period exceeding one year from the date of seizure unless he records his reasons for so doing in writing and obtains the sanction in writing of the Commissioner in respect thereof.
4. (5) where any books of account, other documents, goods, money or other valuable article or things are. or is fount! in the possession of any person in the course of a search, it may be presumed—
   • (i) that such books of account, other documents, goods, money or other valuable article or thing relates or related to a business carried on by such person;
   • (ii) that the contents of such books of account and other documents are true; and
   • (iii) that the signature and every other part of such hooks of account or other documents which purport to be in the handwriting of any particular person or which may reasonably assumed to have been signed by, or to be in the handwriting of any particular person, are in that person’s handwriting and, in the case of documents stamped, executed and attested that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested.
5. (6) Where any books of account, other documents, goods money or other valuable article or thing has or have been taken into custody by any Officer or authority under any other law for the tune being in force and the Commissioner is of the opinion that such books of account or other documents or the information relating to such goods, money or other valuable article or thing will be relevant for determining, the liability to tax of any person, he may require such Officer of authority.
   • (i) to deliver to the assessing Officer such books of account or other documents either forthwith; or
   • (ii) to furnish to the Assessing Officer certified copies of the whole of or of extracts of such books of account or documents or certified inventories of such goods, money or other valuable articles or things and thereupon such hooks of accounts or other documents or the extracts therefrom or the information relating to such goods, money or other valuable article, or thing shall be deemed to have been obtained in the course of a search made by the Commissioner or the authorized Officer as the case may be and the provisions of this Act, shall so far as may be, apply accordingly.
6. (7) The provisions of the Code of Criminal Procedure, 1973 relating to searches and seizure shall apply, so far as may be, to searches and seizure under this section.
7. (8) Restriction on the movement of Goods — No person shall transport or authorize the transport from any Railway Station, Airport, Post Office or any other place whether of a similar nature or otherwise notified in this behalf by the State Government any consignment of such goods as may be specified by the State Government from time to time by notification in the official Gazette exceeding such quantities and except in accordance with such conditions as may he specified in such notification, with a view to ensuring that there is no evasion of any tax payable under this Act”.