Section 43(2) in Uttaranchal Value Added Tax Act, 2005
(2)Where any officer empowered by the State Government in this behalf has reason to believe that the goods found in any vehicle, building or place are not traced to any bona fide dealer or it is doubtful if such goods are properly accounted for by any dealer in his accounts, register or other documents, maintained in the course of his business, he shall have power to seize such goods and the remaining provisions of this Section shall mutatis mutandis apply in relation to such seizure.
