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[Cites 0, Cited by 0] [Section 42(7)] [Section 42] [Entire Act]

State of Uttarakhand - Subsection

Section 42(7)(b) in Uttaranchal Value Added Tax Act, 2005

(b)where the owner or other person in occupation or incharge of the office, shop, godown, or vehicle or of the box, almirah or other receptacle found in the office, shop, godown,vessel or vehicle is present but leaves the place or after an opportunity having been given to him to do so, fails to open, as the case may be, such office, shop, godown, vehicle or box, almirah or other receptacle, may break open the same and prepare a list of the goods and documents found therein.