Section 30(2) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(2)(i)All accounts and registers maintained by dealer in the ordinary course of their business and documents relating to the stock of the goods, or purchase^ sales deliveries of the goods-brought into the local area, the goods in their possession and their offices, shops, godowns, vessel, receptacles or vehicles, shall be open to inspection at all reasonable times by such officers as may be authorised by State Government in this behalf.(ii)For the purpose of inspection referred to in clause (i), any such officer shall have power to enter and search any office, shop, godown, vessel, receptacle, vehicle or any other place of business or any building or place where such officer has reason to believe that dealer keeps or is for the time being keeping, any accounts, registers or documents of his business:Provided that no residential accommodation (not being a place of business-cum-residence) shall be entered into and searched by such officers except on the authority of the Commissioner or any other authority authorised by him and all searches under this sub-section shall, so far as may be, made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).
