Section 16 in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
16. Power to order production of accounts and search of places.
(1)Subject to such conditions and restrictions as may be prescribed, any officer appointed under Section 7, may for the purposes of this Act, require any dealer to produce before him any accounts or documents, and to furnish any information relating to stocks, deliveries and quantity of goods carried.(2)If any officer appointed under Section 7 has reason to suspect that any dealer is attempting to evade assessment of any tax under this Act, he may, for reasons to be recorded in writing, seize in the manner prescribed such accounts, registers or documents of the dealer as may be necessary and shall grant a receipt for the same, and shall retain the same only for so long as may be necessary for the purposes of this Act.(3)For the purposes of Sub-section (2), the Commissioner may enter and search any place where the goods are kept before or after being carried or where accounts are kept.
