Section 17(2) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(2)(a)All accounts and registers maintained by an importer in the course of his business and documents relating to stock, purchase, sale, receipt and delivery of goods, the goods in his possession and all offices, shops, godowns, vessels, receptacles and vehicles used by him in relation to his business, shall be open to inspection at all reasonable times by the Commissioner or an officer not below the rank of Assistant Excise and Taxation Officer.(b)For the purpose of inspection referred to in clause (a), any such officer shall have power to enter and search any office, shop, godown, vessel, receptacle, vehicle or any other place of business or any building or place where such officer has reason to believe that the importer keeps or is for the time being keeping, goods or any accounts, registers or documents of his business, and to take down statement of any person present at the time of inspection:Provided that no residential accommodation (not being a place of business-cum-residence) shall be entered into and searched by such officer without obtaining the prior sanction of the Deputy Commissioner or Sub-Divisional Officer (Civil) having jurisdiction over the area, and all searches under this sub-section shall, so far as may be, made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).
