209. Sealing any house, room, warehouse, almirah etc.

Where a dealer or person, transporter, lessee or owner of warehouse fails to open any house, room, almirah, safe, box or receptacle for inspection under sub-section (2) of section 65, such house, room, almirah, safe, box or receptacle shall be sealed under sub-section (3) of section 67 by the Commissioner or any person appointed under sub-section (1) of section 3 or sub-section (1) of section 5, to assist him, as the case may be, and such house, room, almirah, safe, box or receptacle shall remain so sealed until the accounts, registers or documents, or stock of goods are made available for inspection.