¹[ (1) To carry out the purposes of this Act, a VAT officer not below the rank of an Assistant Commissioner or Assistant Director, being authorized by the Commissioner or the Director General, may, in the prescribed manner, exercise the following powers, namely:-

(a) to enter into any place or premises of any economic activity or into any house, transport, etc. make search and if needed seizure and detention; and

(b) to inspect any economic activity and examine and seize its records, files, documents and accounts.

(2) If the place specified in sub-section (1) be a place of abode of any person, it shall require such officer to serve, in the prescribed manner, a notice upon the owner or the person-in-charge or supervisor of such place and no such entry shall be made during the period from sunset to sunrise.

(3) If any person contravenes any provision of this Act or any rule made thereunder, a VAT officer of the rank of an Assistant Commissioner or Assistant Director and above may, in the prescribed manner, instruct the concerned bank authority to freeze the bank account of such person. ]

²[(4) Notwithstanding anything contained in sub-section (1), an officer not below the rank of a Revenue Officer may inspect the place of manufacturing or supply or place of service rendering or place of trading and examine goods in stock, services, raw-materials and accounts of any registered and worth of being registered person in his jurisdiction.]

³[(5) Assistant Revenue Officer may, by written order of the Divisional Officer, inspect the geographical area of the concerned Local Value Added Tax Office, collect information, verify sales and perform any other function specified by the Divisional Officer.]