Section 35(2) in Bihar Value Added Tax Rules, 2005
(2)Where any authority or an Inspector appointed under section 10 or any officer empowered under section 86, conducts a search under sub-section (3) of section 56 or, as the case may be, a seizure of goods under sub-section (4) of section 56, he shall, as far as applicable, follow the procedure prescribed in the Code of Criminal Procedure, 1973 (Act 2 of 1974):Provided that a list of all the goods seized shall be prepared by the authority specified in sub-rule (1) and be signed by the said authority, the dealer or the person in charge of the goods or the person incharge of the premises, and not less than two witnesses.
