Section 32(4) in The Himachal Pradesh Value Added Tax Act, 2005
(4)For the purposes of sub-section (2) or sub-section (3), an officer referred to in sub-section (1) may enter and search any office, shop, godown, vessel, vehicle, or any other place of business of the dealer or any building, dwelling house, or place where such officer has reason to believe that the dealer keeps or is, for the time being, keeping any books, accounts, registers, documents or goods relating to his business:Provided that no entry or search in the dwelling house shall be made-(i)after the sunset and before the sunrise;(ii)by an officer below the rank of an Excise and Taxation Officer; and(iii)without obtaining the sanction of the District Magistrate within whose jurisdiction such house is situated.
