Section 61 in Arunachal Pradesh Goods Tax Act, 2005
61. Power to enter premises and seize records and goods.
(1)All goods kept at any business premises by a dealer, transporter or operator of a warehouse shall at all reasonable times be open to inspection by the Commissioner.(2)For the proper administration of the Act and subject to such conditions as may be prescribed, the Commissioner may -(a)enter and search any business premises;(b)after securing a warrant from a magistrate and in the presence of a police officer, enter and search any other place or building;(c)break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by paragraphs (a) and (b) where the keys thereof are not readily available;(d)seize and remove any records, books of account, registers, other documents or goods;(e)place marks of identification on any records, books of account, registers and other documents or make or cause to be made extracts or copies thereof without charge;(f)make a note or any inventory of any such money or goods found as a result of such search or place marks of identification on such goods; and(g)seal the premises including the office, shop, godown, box, locker, safe, almirah or other receptacle.(3)Where it is not feasible to remove any records, books of account, registers, other documents or goods, the Commissioner may serve on the owner and any person who is in immediate possession or control there of, an order that he shall not remove or part with or other wise deal with them except with the previous permission of the Commissioner.(4)Where any premises have been sealed under sub-section (2)(g) of this section, or an order made under sub-section (3), the Commissioner may, on an application made by the owner or the person in occupation or in charge of such shop, godown, box, locker, safe, almirah or other receptacle, permit the de-sealing or release thereof (as the case may be) on such terms and conditions including furnishing of security for such sum in such form and manners as may be directed.(5)The Commissioner may requisition the services of any police officer or any public servant, or of both to assist him for all or any of the purposes specified in sub-section (2).(6)Save as otherwise provided in this section, every search or seizure made under this section shall as far as possible be carried out in accordance with the provisions of the Code of Criminal Procedure,1973 (2 of 1974) relating to searches or seizures made under that Code.Explanation. - The powers under this section may be exercised in respect of a dealer or a third party, and may be exercised for the purposes of undertaking an audit or to assist in recovery.
