Section 68(1) in West Bengal Value Added Tax Act, 2003
(1)For the purposes of section 66 or section 67, the Commissioner, a Special Commissioner, an Additional Commissioner, or any person appointed under sub-section (1) of section 6 to assist the Commissioner, may enter and search -(a)any place of business of any dealer, casual dealer, transporter, carrier or transporting agent, owner or occupier or lessee of a warehouse or any other person, or(b)any other place,where the Commissioner, the Special Commissioner, the Additional Commissioner or the person appointed under sub-section (1) of section 6 to assist the Commissioner, has, upon information received or otherwise, reason to believe that, such dealer, casual dealer, transporter, carrier or transporting agent, owner or occupier or lessee of a warehouse, or person keeps or is, for the time being, keeping any accounts, registers or documents, whether in the form of electronic record or not, or any stock of goods, for the purpose of business.
