Section 60(2) in The Delhi Value Added Tax Act, 2004
(2)Where the Commissioner, upon information in his possession or otherwise has reasonable grounds to believe that any person or dealer is attempting to avoid or evade tax or is concealing his tax liability in any manner and for the purposes of administration of this Act, it is necessary so to do, the Commissioner may-(a)enter and search any business premises or any other place or building;(b)break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (a) where the keys thereof are not readily available;(c)seize and remove any records, books of account, registers, other documents or goods;(d)place marks of identification on any records, books of account, registers and other documents or make or cause to be made extracts or copies thereof without charge;(e)make a note or any inventory of any such money or goods found as a result of such search or place marks of identification on such goods; and(f)seal the premises including the office, shop, godown, box, locker, safe, almirah or other receptacle.
