Section 14(4) in Punjab General Sales Tax Act, 1948
(4)For the purposes of sub-section (2) or sub-section (3) an officer referred to in sub-section (1) may enter and search any office, shop, godown vessel, vehicle, or any other place of business of the dealer or any building or place except residential houses where such officer has reason to believe that the dealer keeps or is, for the time being, keeping any book, account, register or document or goods relating to his business.
