(1) An Officer of VAT ¹[not below the rank and status of Assistant Commissioner or Assistant Director, duly authorized from Commissioner or Director General,] for authorized purposes, may, through serving notice, ask for the following information from any person, namely:-

(a) necessary information relating to any person for conducting audit and investigation; or

(b) any document or evidence under the custody of any person.

(2) Such an authorised VAT officer shall have the following powers, namely:-

(a) to make copies of any record;

(b) to seize any record in prescribed manner;

(c) to seal any record or goods; and

(d) to arrange in prescribed cases and manner, freezing of bank account of any person.

(3) In relation to the seizure of any record, document or goods by any ²[above] empowered VAT Officer, those shall be returned to such person from whom they were seized under such procedure as may be prescribed.

³[(4) * * *]

(5) No entry shall be made or search conducted, under any provision of this Chapter, into any international organization, diplomatic building, consular or mission of foreign country which enjoys immunity under international law.

Explanation: In this section, “authorised purpose” means—

(a) collection of information for determining tax liability of any person;

(b) collection of information for collecting tax from any person;

(c) detection of tax evasion; or

(d) ensuring compliance with the provisions of this Act.