35. Inspection, Search and Seizure

(1) When any accounts, registers or documents are inspected or examined by any authority or Inspector appointed under section 10, or any officer empowered under section 86, such officer, authority or inspector shall affix his signature and official seal at one or more places thereon.

(2) Where any authority or an Inspector appointed under section 10 or any officer empowered under section 86, conducts a search under sub-section (3) of section 56 or, as the case may be, a seizure of goods under sub-section (4) of section 56, he shall, as far as applicable, follow the procedure prescribed in the Code of Criminal Procedure, 1973 (Act 2 of 1974):

Provided that a list of all the goods seized shall be prepared by the authority specified in subrule (1) and be signed by the said authority, the dealer or the person in charge of the goods or the person incharge of the premises, and not less than two witnesses.

(3) When any accounts, registers or documents of a dealer seized by any authority appointed under section 10 or any officer empowered under section 86, have to be returned to the dealer, such return may be made after taking such extracts therefrom as may be considered necessary. The authority making the return shall affix its signature and official seal on such accounts, registers or documents and the dealer shall give a receipt, in acknowledgment, which shall mention the number and particulars of the places where the signature and the seal have been affixed on the accounts, register or documents returned to him.

(4) The Commissioner may, by an order in writing, empower any officer, ordinarily not below the rank of a Deputy Commissioner, to authorise the conduct of any inspection, search or seizure.

(5) The authority empowered under sub-rule (4) shall examine the information available and after such further enquiry, as may be deemed fit, and upon being satisfied that it is in the interest of revenue so to do, issue the letter of authorization.