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[Cites 0, Cited by 2] [Section 44(5)] [Section 44] [Entire Act]

State of Assam - Subsection

Section 44(5)(a) in Assam General Sales Tax Act, 1993

(a)Any authority referred to in sub-section (1) shall have the power to enter into and search any office, shop, godown or any other lace of business or any building or any place of the dealer, or of a Dalal or of an owner of a warehouse, or of a clearing, booking or forwarding agent, or of a person transporting goods or vessels or goods carrier and seize any goods which are found therein but not accounted for by the dealer or that Dalal, or the owner of the warehouse, or the clearing booking or forwarding agent, or the person transporting good in his books, accounts, registers and other documents.