48. Power to search

48.    Power to search.- Any value added tax officer, not below the rank of an Assistant

Commissioner of BAT may, if he believes or has reasonable grounds to believe that, any goods or service liable to levy of value added tax is or has been supplied, delivered or transported, in contravention of any provision of this Act or the rules from or by any place, house, premises, vessel or any other transport, authorize by order or in writing any value  added tax officer to enter such place, house, premises, vessel or any other transport and in such order authority may also be given to search such place, house and premises, vessel and other transport.

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