Section 13(1) in The Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985
(1)Any officer authorised by the Government in this behalf may at all reasonable times enter into, inspect and search any barge or any place ordinarily used by the registered owner for keeping such barge or keeping accounts of his business for the purposes of seeing or verifying whether the provisions of this Act or any rules made thereunder are being complied with.
