Section 15(4) in The Jammu and Kashmir General Sales Tax Act, 1962
(4)For the purpose of [sub-section (3) or sub-section (5)] [Inserted by Act XX of 1981, Section 12.] the officer authorised in this behalf may enter and search in the prescribed manner any place of business of any dealer or any other place where he has upon information received reasons to believe that the dealer keeps or is for the time being keeping any accounts, registers or documents in respect of his business.
