The West Bengal Sales Tax Act, 1994
Chapter VIII : MAINTENANCE, PRODUCTION AND INSPECTION OF ACCOUNTS; SEARCH AND SEIZURE OF ACCOUNTS; MEASURES TO REGULATE TRANSPORT OF GOODS; CHECKPOSTS; SEIZURE OF GOODS; IMPOSITION OF PENALTY; DISPOSAL OF SEIZED GOODS, ETC.

67. Entry and search of place of business or any other place

(1) For the purpose of section 65 or section 66, the Commissioner, an Additional Commissioner, or any person appointed under sub-section (1) of section 3 to assist the Commissioner, may enter and search-

(a) any place of business of any dealer, person, transporter or owner or lessee of warehouse, or

(b) any other place,

where the Commissioner, the Additional Commissioner or the person appointed under sub-section (1) of section 3 to assist the Commissioner, has, upon information received, reason to believe that such dealer, person, transporter or owner or lessee of warehouse, keeps or is, for the time being, keeping any account, registers, documents or records of his business or any stock of goods for sale.

(2) The Commissioner, the Additional Commissioner, or any person appointed under sub-section (1) of section 3 to assist the Commissioner, may, while entering or searching any place of business of a dealer, person, transporter or owner or lessee of warehouse or any other place referred to in sub-section (1), break open any door or window of a house, room or warehouse where, or any almirah, safe, box or receptacle in which, the Commissioner, the Additional Commissioner, or the person appointed under sub-section (1) of section 3 to assist the Commissioner, has reason to believe, such dealer, person, transporter or owner or lessee of warehouse keeps or is, for the time being, keeping any accounts, registers, documents or records of his business or any stock of goods for sale either before or after entering or searching or during search of any place of business of any dealer or any other place referred to in sub-section (1) and then, if necessary break open any door or window of such house, room, or warehouse or any almirah, safe, box or receptacle.

(3) The Commissioner, an Additional Commissioner, or any person appointed under sub-section (1) of section 3 to assist the Commissioner, may, subject to such conditions and restrictions as may be prescribed, seal any house, room, warehouse, almirah, safe, box or receptacle in which, he has reason to believe, a dealer, person, transporter or owner or lessee of warehouse, keeps or is, for the time being, keeping any accounts, registers, documents or records of his business or any stock of goods for sale.