Section 17(10) in Tripura Value Added Tax Rules, 2005
(10)All accounts, registers and other documents related to the transport business in transportation of taxable goods into Tripura and outside Tripura and delivery thereof in possession of a transporter and its office or go-downs and vehicles shall, at all times, be open for inspection by the Commissioner or any other officer. If the inspection remains incomplete, the Commissioner or any other officer may lock and seal that premises including office, go-down etc. where accounts, records, documents and taxable goods are kept,
