Section 68(2) in West Bengal Value Added Tax Act, 2003
(2)The Commissioner, the Special Commissioner, the Additional Commissioner or the person appointed under sub-section (1) of section 6 to assist the Commissioner, may, before, or after, or while, entering or searching any place, referred to in clause (a) or clause (b) of sub-section (1) ,-(a)break open any door or window of a house, room or warehouse where , or(b)break open any almirah, cabinet, safe, locker, drawer, box or receptacle in which, or(c)open any electronic media in which, the Commissioner, the Special Commissioner, the Additional Commissioner or the person appointed under sub-section (1) of section 6 to assist theCommissioner, has reason to believe, such or any other dealer, casual dealer, transporter, carrier or transporting agent, owner or occupier or lessee of a warehouse, or person, keeps or is, for the time being, keeping any account,register or document, whether in the form of electronic record or not, or any stock of goods, for the purpose of his business.
