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        The_West_Bengal_Value_Added_Tax_Rules,_2005 Section / Rule Number   Content Act / Rule Name 94 Production of and inspection of accounts, registers, documents, etc. and furnishingof information 95 Search and seizure to be made in accordance with the provisions of the Code of Criminal Procedure 96 Inspection, search and seizure of accounts, registers and documents of a transporter, carrier or transporting agent 97 Authority to search goods vehicle or load carried by a person, or warehouse and seize goods at places other than notified place 98 Sealing any house, room, warehouse, almirah, etc

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