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[Cites 0, Cited by 0] [Section 45(6)] [Section 45] [Entire Act]

State of Uttar Pradesh - Subsection

Section 45(6)(i) in Uttar Pradesh Value Added Tax Act, 2008

(i)shall have the power to seal the place of business, vehicle, any box, almirah or other receptacle found on such place of business or vehicle in which he has reason to believe that any account, register or other documents or goods are kept or contained, if the owner or other person in occupation or in-charge of such office, shop, godown, vessel, vehicle, box, almirah or other receptacle leaves the place or is not available or fails or refuses to open it when called upon to do so;