Section 11(5) in Haryana Tax on Luxuries Act, 1994
(5)The power conferred by sub-section (4) shall include the power,-(i)to search the person or the dealer and his agent and employees present at the time of inspection and to open and search any box or to receptacle in which any books, accounts, registers or other relevant documents or tobacco or cash or the cash receipts of the dealer may be contained; and(ii)to make a note of inventory of any such cash or tobacco found as a result of such search.
