Section 57(8) in The Chhattisgarh Value Added Tax Act, 2005
(8)The Commissioner while making entry, search and seizure under this section shall, unless otherwise expressly provided by or under this Act exercise the same power and follow the same procedure as are exercised by and are required to be followed by a Police Officer in relation to entry, search and seizure under the provisions of the Code of Criminal Procedure, 1973 (No. 2 of 1974).
