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.

97. Authority to search goods vehicle or load carried by a person, or warehouse and seize goods at places other than notified place.

No search of any goods vehicle, or load carried by a person, or warehouse, or seizure of goods transported by such vehicle or person or stored in such warehouse, at any place other than a place notified under sub-section (1) of section 73, shall be made by any person, appointed to assist the Commissioner, below the rank of a Sales Tax Officer:

Provided that such appointed person may, if necessary, take the assistance of the Assistant Sales Tax Officer.