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[Cites 0, Cited by 0] [Section 45(5)] [Section 45] [Entire Act]

State of Tripura - Subsection

Section 45(5)(d) in Tripura Value Added Tax Rules, 2005

(d)break open any door, or window of house room or warehouse, or any almirah, safe box or receptacle where the Commissioner or auditing authority or any person appointed under section 18 of this Act, has reason to believe that such dealer, person, transporter or owner or lessee of warehouse keeps or is, for the time being, keeping any accounts, registers, documents, or records of his business or any stock of goods for sale either before or after entering or searching or during search of any place of business or any other place for the purpose of sub-section (1) of section 28 of the Act;