Rule 49

Sub-Rule : 1 Where any officer duly authorised under Section 28 of the Act conducts a search of any office, shop, shop-cum-residence 1( 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 2( goods, accounts, registers or other documents) of his business he shall as far as may follow the procedure prescribed in the 3( 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 to 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 30 days at a time without the permission of the next higher authority. 1. Ins./Subs. by G.O.Ms.No.1001 Rev.dt.4.9.1976 2. Subs. by G.O.Ms.No.1906 Rev.dt.13.10.1958 1[49A.(1)The powers specified under Section 28A of the Act shall be exercised with prior approval of next higher authority, by any officer not below the rank of the Commercial Tax Officer having jurisdiction over the area where the goods are available at the time of initiating proceedings for acquisition of goods. (2)The goods acquired under Section 28A shall be sold in public auction following the procedure laid down in sub-rules (8) to (17) of Rule 48. (3)Every officer who has acquired the goods under Section 28A shall pass orders within fifteen days from the date of such acquisition, sanctioning payment of compensation to the owner of the goods as specified in sub-section 6 of Section 28-A.] 1. Inst. by G.O.Ms. No.788 Rev.dt.21.9.1996.