AMIT BAJAJ ADVOCATE

Power of inspection, search, seizure can be easily found to be in every taxation law. The purpose of these powers is always to detect any tax evasion on the part of dealers but these powers are always ancilliary to the power of collection of tax of the State and are provided only for the proper collection of tax. While exercising these powers one must keep in mind the objects of such powers.

Here the Power of inspection of accounts, search and seizure under the Punjab VAT Act, 2005 have been discussed. The powers of inspection, impounding of documents, search and seizure have been provided under section 46 of  Punjab VAT Act, 2005.