Section 51(1) in The Rajasthan Value Added Tax Rules, 2006
(1)The officer who carries out a search under section 75, shall adopt the following procedure,-(a)The officer should record reasons as to why under the facts and circumstances of the case, search is necessary.(b)Before making a search, such officer shall call upon two witnesses to attend and witness the search and may issue an order in writing to them to do so.(c)The dealer or his business manager or any other person performing any activity relating to the business at the business place, building or other premises searched, shall be deemed to be the person in-charge of such premises and shall also be permitted to witness the search.(d)If any building or place is an apartment in the actual occupancy of a woman, who according to custom does not appear in public, the officer shall afford her every reasonable facility to withdraw.(e)Search of person may be made, but in case of a woman it shall be carried out by a woman.(f)In case of seizure of goods, articles and documents under this sub-rule, the procedure of sub-rule (2) shall be followed.
