Section 61(2) in Arunachal Pradesh Goods Tax Act, 2005
(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.
