Section 57(5)(a) in The Chhattisgarh Value Added Tax Act, 2005

[Cites 0, Cited by 0] [Section 57(5)] [Section 57] [Entire Act]

State of Chattisgarh - Subsection

Section 57(5)(a) in The Chhattisgarh Value Added Tax Act, 2005

(a)enter and search any place of business of such dealer or any other place whether such place be the place of his business or not, where the Commissioner has reason to believe that the dealer keeps or is for the time being keeping any accounts, registers or documents of his business or stock of goods relating to his business and the Commissioner may, for exercising the powers under this clause, seal or break open the lock of any door, box, locker, safe, almirah or any other receptacle where the keys thereof are not produced on demand or are not available; and

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State of Chattisgarh - Subsection

Section 57(5)(a) in The Chhattisgarh Value Added Tax Act, 2005