section 21
Powers of entry search and seizure
The Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992The executive authority may, for the purposes of this Act, enter and search any premises where he has reason to believe that any profession, trade, calling or employment is being carried on or is being carried on in contravention of the provisions of this Act and may cause production and examination of books, registers, accounts or documents relating thereto and may seize such books, registers, accounts or documents as may be necessary:
Provided that, if the said authority removes from the said premises any book, register, account or document, he shall give to the person in charge of the place, a receipt describing the book, register, account or document so removed by him and retain the same only for so long as may be necessary for the purpose of examination thereof and in any case for a period not exceeding thirty days or such further period not exceeding sixty days as may be prescribed:
Provided further that in the case of a municipal corporation, the powers under this section may also be exercised by any officer other than the Commissioner of a municipal corporation, with the prior approval of the Commissioner concerned:
Provided also that no residential accommodation (not being a place of business-cum-residence) shall be entered into and searched except on the authority of a warrant issued by a Magistrate having jurisdiction over the area, and all searches under this section shall, so far as may be, be made in accordance with the provisions of the Code of Criminal Procedure, 1973.
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