Section 46(6) in The Punjab Value Added Tax Act, 2005
(6)Any officer empowered to act under sub-section (2) or sub-section (3), shall have power to seize any goods, which are found in any office, shop, godown, vessel, vehicle or any other place of business, but not accounted for by the person in his books, accounts, registers, records and other documents:Provided that a list of all the goods seized under this sub-section, shall be prepared by such officer and be signed by the officer and two independent witnesses, and a receipt of the goods shall be given to the person from whose possession or control these are seized.
