Section 43(1) in Uttaranchal Value Added Tax Act, 2005
(1)An officer authorised under sub-section (1) or sub-section (2) of Section 42 shall have the power to seize any goods-(a)which are found in the dealer's place of business or vehicle or any other building or place: or(b)which, such officer has reason to believe to belong to the dealer and which are found in any place of business or vehicle or building or place, but are not accounted for by the dealer in his accounts or registers or other documents maintained in the course of his business:Provided that a list of all the goods seized under this sub-section shall be prepared by such officer and be signed by him, and a copy thereof shall be given to the dealer.
