Section 11(4) in Haryana Tax on Luxuries Act, 1994
(4)For the purposes of sub-section (2) or sub-section (3), the officer, referred to in sub-section (1), assisted by such person as he may consider necessary, may enter and search any office, shop, go down, goods carrier or any other place of business of the dealer or any building, dwelling house or place where such officer, has reasons to believe that the dealer uses, or is, for the time being, using, for the purpose of business or keeps, or is, for the time being, keeping, any books, accounts, registers, documents or tobacco relating to his business:Provided that no entry or search in a dwelling house shall be made-(i)after sun-set and before sun-rise;(ii)by an officer below the rank of an Excise and Taxation Officer:(iii)without obtaining the sanction of the Deputy Commissioner or Sub-Divisional Officer (Civil) within whose jurisdiction such house is situated.
