Section 43(4) in Telangana Value Added Tax Act, 2005
(4)The power conferred by sub-section (2) shall also include the power to,-(a)seal for a period of not exceeding twenty-four hours, any box, receptacle, godown or building where any goods, accounts, registers or other documents of the dealer are, or reasonably believed to be kept, if the owner or any other person in occupation, leaves the premises or refuses to open any box, receptacle, godown or building or is not readily available;(b)search any person, other than customer or a visitor, who has got out of or is about to get into, or is in any building, vessel or vehicle, if the officer has reason to suspect that such person has secreted about any goods, accounts, registers or other documents.
