20. Power to inspect, compound offence, etc Power to inspect, compound offence, etc

1 [Deputy] Commercial Tax Officer, 1 [Commercial Tax Officer], 1 [Assistant Commissioner], and 1 [Deputy] Commissioner of the Commercial Taxes Department are the officers prescribed under section 65. When any such officer conducts a search of any office, shop, place of business-cumresidence, godown, vessel, vehicle or any other place of business or any premises or place where he has reason to believe that the dealer keeps or is for the time being keeping any accounts or registers, records or other documents of his business, he shall, as far as may be, follow the procedure prescribed in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974). If on search, such officer finds any accounts, registers, records or other documents which he

has reason to believe to relate to any evasion of tax or other fee due from the dealer under the Act, he may, for reasons to be recorded in writing, seize such accounts, registers, records or other documents and shall give the dealer a receipt for the same. The accounts and registers so seized shall be retained by such officer with the permission of the next higher authority