Section 48(1) in Uttar Pradesh Value Added Tax Act, 2008
(1)An officer authorised under sub-section (1) of section 45 shall have the powers to seize any goods -(i)which are found in a dealer's place of business, vehicle, vessel or any other building or place; or(ii)which, such officer has reason to believe to belong to the dealer and which are found in any place of business, vehicle, vessel or any other building or place, but are not accounted for by the dealer in his accounts, registers or other documents maintained in the ordinary course of his business.(iii)which are found in any place of business, vehicle, vessel or any other building or place, and such goods are accompanied by any tax invoice or sale invoice or any other document pertaining to value of goods, as the case may be, containing value of goods undervalued to the extent more than fifty percent of the value of goods prevalent at the relevant time in the local market area where the said transaction had taken place, with intention to evade payment of taxProvided that a list of all the goods seized under this sub-section shall be prepared by such officer and be signed by the officer and not less than two witnesses.
