Section 73(12)(c) in Orissa Value Added Tax Act, 2004
(c)The powers conferred under clause (b) shall include the power to break open any almirah or box or receptacle in which in account, register or other documents of the transporter, bailee or the owner ow lessee of a warehouse are believed to have been kept, or to break open the doors of any premises where any such account, register or documents of any goods referred to in the said clause are believed to have been kept.