(a) enter and search any business premises;
(b) after securing a warrant from a magistrate and in the presence of a police officer, enter and search any other place or building;
(c) break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by paragraphs (a) and (b) where the keys thereof are not readily available;
(d) seize and remove any records, books of account, registers, other documents or goods;
(e) place marks of identification on any records, books of account, registers and other documents or make or cause to be made extracts or copies thereof without charge;
(f) make a note or any inventory of any such money or goods found as a result of such search or place marks of identification on such goods; and
(g) seal the premises including the office, shop, godown, box, locker, safe, almirah or other receptacle.
Section 61 • Arunachal Pradesh Goods Tax Act, 2005
61. Power to enter premises and seize records and goods.
arunachal-pradesh-goods-tax-act-2005-sec-61.json
•
Section 61
{
"act_title": "Arunachal Pradesh Goods Tax Act, 2005",
"act_slug": "arunachal-pradesh-goods-tax-act-2005",
"section_label": "Section",
"section": {
"number": "61",
"title": "61. Power to enter premises and seize records and goods.",
"chapter": null,
"content": "(a) enter and search any business premises;\n(b) after securing a warrant from a magistrate and in the presence of a police officer, enter and search any other place or building;\n(c) break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by paragraphs (a) and (b) where the keys thereof are not readily available;\n(d) seize and remove any records, books of account, registers, other documents or goods;\n(e) place marks of identification on any records, books of account, registers and other documents or make or cause to be made extracts or copies thereof without charge;\n(f) make a note or any inventory of any such money or goods found as a result of such search or place marks of identification on such goods; and\n(g) seal the premises including the office, shop, godown, box, locker, safe, almirah or other receptacle.",
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