Section 21(1) in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
(1)For the purpose of examining or verifying whether the provisions of this Act or any rules are being complied with, any officer authorised by the State Government in this behalf may at all reasonable times enter into, inspect and search any motor vehicle and any place ordinarily used for garaging such vehicle or any place so used by an operator of any goods vehicle or used by him for storing goods or for keeping accounts of his business, and may take or cause to be taken such copies or extract from any accounts or documents as appear to him necessary for the purpose of this Act.
