Section 67 in The Gujarat Value Added Tax Act, 2003
67. [ Production and inspection of accounts and documents and search of premises. . [Section 67 was substituted by Gujarat Act No.6 of 2006, Section 30]
(1)The Commissioner may, subject to such conditions as may be prescribed, require any dealer to produce before him any accounts or documents, or to furnish any information relating to stocks of goods of, or to sales, purchases and deliveries of goods by the dealer or any other information relating to his business, as may be necessary for the purposes of this Act.(2)All accounts, registers and documents relating to the stock of goods of or to sales, purchases and deliveries of goods by, any dealer and all goods kept in any place of business of any dealer, shall at all reasonable time be open to inspection by the Commissioner and the Commissioner may take or cause to be taken such copies or extracts therefrom or may place or cause to be placed marks of identification thereon as appear to him necessary for the purposes of this Act.(3)The Commissioner may, for the purposes of this Act, impound and retain in his custody for such period as he considers necessary any books of accounts or other documents produced before him in any proceeding under this Act.(4)If the Commissioner has reason to believe that any dealer has evaded or is attempting to evade the payment of any tax due from him he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the dealer as may be necessary, and shall grant a receipt for the same, and shall retain the same for so long as may be necessary, in connection with any proceeding under this Act or for a prosecution.(5)For the purpose of sub-section (2) or sub-section (4), the Commissioner may enter and search any place of business of any dealer, or any other place where the Commissioner has reasons to believe that the dealer keeps or is for the time being keeping any accounts, registers or documents of his business or stocks of goods relating to his business and may make a note or an inventory of any articles or things found in the course of any search which in his opinion will be useful for, or relevant to, any proceedings under this Act, or for a prosecution.(6)Where -(a)a carrier or bailee or any person to whom were delivered for transport has kept the said goods in any vehicles, vessel or place; and(b)the Commissioner has reason to believe that tax on such goods is or is likely to be evaded, the Commissioner may stop the vehicle or the vessel carrying such goods and enter and search the vehicle, vessel or place and inspect the goods and records relating to such goods and elicit such information from the carrier, bailee or any person as is relevant.(7)The provisions of the Code of Criminal Procedure, 1973 (2 of 1974) relating to searches shall apply, so far as may be, to a search made under sub-sections (5) and (6)].
