Section 42(3) in Uttaranchal Value Added Tax Act, 2005
(3)Notwithstanding anything contained in this Section, no business premises or residential accommodation shall be entered into, inspected or searched by such officer unless specially authorized by the Commissioner or such other officer not below the rank of a Joint Commissioner, as may be authorised in this behalf by the Commissioner.Explanation. - For the purpose of this sub-Section, a place where the person is engaged in business will also include any other place in which the person engaged in business or the said employee or other person attending or helping in business states that any of the books of accounts or other documents or any part of the cash, stock or other valuable article or things relating to the business are or is kept.
