Download Assam vat FORM-58: Application for Authorisation under the Assam Value Added Tax Rules, 2005
As per Assam vat rule 40
(i) Where any authority appointed under section 3 conducts a search under sub-section (4) of section 74, he shall, as far as may be follow the procedure prescribed in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974). (i) Where any authority appointed under section 3 conducts a search under sub-section (4) of section 74, he shall, as far as may be follow the procedure prescribed in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).
(ii) The application for obtaining authorisation for conducting search at a residential accommodation shall be in Form-58 and such authorisation shall be in Form-59.
For the purposes of sub-section (2) or sub-section (3), the authority referred to in sub-section (1) may, enter and search any place of business of any dealer or any other place where such authority has reason to believe that the dealer keeps or is for the time being keeping any account, registers or documents of his business or stocks of goods relating to his business:
Provided that no such authority below the rank of the Commissioner shall enter and search any residential accommodation (not being a place of business cum residence) unless such authority is specifically authorised in writing by the Commissioner in this regard:
Provided further that the power conferred by this subsection, shall include the power,—
(i) to search any person who leaves or is about to enter such place of business, residence or any other place or the dealer or his agent and employees present, and if such person is a woman, the search shall be made by another woman, with strict regard to decency;
(ii) to make a note or inventory of anything including goods found as a result of such search;
(iii) to record the statement of a dealer or any person connected with his business, and such statement may, after giving the affected person a reasonable opportunity of being heard, be used for the purpose of determining his liability to tax.