THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XI : Cases and manner of issuing a tax invoice, invoice, cash memo or bill, penalty for non-issue or improper issue of tax invoice, invoice, cash memo or bill, and maintenance of accounts registers, documents etc., production, inspection, seizure of accounts, registers, documents etc., furnishing of information, search and seizure of goods, sealing of house, room, warehouse, almirah, etc.

96. Inspection, search and seizure of accounts, registers and documents of a transporter, carrier or transporting agent.

The provisions of section 67 and the provisions of rule 94 and rule 95 shall apply mutatis mutandis in respect of inspection, search and seizure of accounts, registers and documents relating to transport business of a transporter, carrier or transporting agent under section 71.