Section 84(1) in Meghalaya Value Added Tax Act, 2003
(1)In order to enforce provisions of this Act, the Commissioner or any Officer authorised by the Commissioner.(a)Shall have, at all time during normal working hours and all reasonable times without any prior notice to any person full and free access to any premises, place, goods, books, records, computer or any electronically stored date.(b)May make and an extract or copy from any book, record or computer stored information to which access is obtained under clause (a)(c)May seize and confiscate any goods not accounted for and seize any books or records that, in his opinion, afford evidence that may be material in determining the liability of any person under this Act.(d)May retain any such book or record for a period of one month for determining a person's liability or for any proceeding under this Act, in the event this period needs to be extended the permission of the next higher authority must be obtained for each additional month the book or record is retained; and(e)May, where a hard copy or computer disk of information stored on a computer is not provided, seize and retain the computer for a period of one month to copy the information required, in the event this period needs to be extended the permission of the next higher authority must be obtained for each additional month such record is retained.
