Section 17(2)(b) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(b)For the purpose of inspection referred to in clause (a), any such officer shall have power to enter and search any office, shop, godown, vessel, receptacle, vehicle or any other place of business or any building or place where such officer has reason to believe that the importer keeps or is for the time being keeping, goods or any accounts, registers or documents of his business, and to take down statement of any person present at the time of inspection: