Section 7A(4) in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
(4)Any such Officer shall, for the purpose of sub-section(2) or sub-section(3), also have power to enter and search any office, shop, godown, vessel, vehicle, building or place belonging to any other person, if such officer has reason to believe that a person liable to pay tax keeps, or is keeping any of his motor vehicles, accounts, registers, records or other documents in such office, shop, godown, vessel, vehicle, building or place.Explanation. - It shall be open to the Government to empower different classes of officers for the purpose of taking action under sub-section (1), (2) and (3)
