Section 51(2) in The Rajasthan Value Added Tax Rules, 2006
(2)The accounts, registers, documents, goods and articles may be examined without calling witnesses by the officer empowered under section 75, but in the case of seizure thereof, the following procedure shall be adopted,-(a)seizure shall be made in the presence of two witnesses.(b)seizure memo shall be prepared by such officer in Form VAT-46 and reasons for seizure shall be recorded therein.(c)seizure memo shall also contain the list of the accounts, registers, goods, articles and the documents seized.(d)seizure memo shall be signed by the officer who effects seizure, by the dealer or his business manager or person incharge of the business and by the witnesses.(e)The officer making seizure shall tender one copy of the seizure memo to the dealer or his business manager or the person in-charge of the business premises, as a token of receipt, and one copy thereof shall be forwarded by him to the Commissioner within twenty four hours after such seizure is made.
