54. Search as per the procedure prescribed in Criminal Procedure Code 1973 (Central Act 2 of 1974).-

(1) The officers of the Commercial Taxes Department not below the rank of an Assistant Commercial Tax Officer, who is empowered for the purposes of section 55 conducts a search of any office, shop, business-cum-residence (residential accommodation) 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 goods, accounts, registers or other documents of his business, he shall as far as possible follow the procedure prescribed in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).

(2) If on search, such officer finds any accounts, registers or other documents which he has reason to believe 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, or other documents and shall give the dealer a receipt for the same. The accounts and registers so seized shall not be retained by such officer for more than thirty days at a time without the permission of the next higher authority.