Section 8, Tamil Nadu VAT Act, 2006 [S2M-DX8]
As at 7 September 2026. In force from 2 August 2006.
8. Powers of proper officer.—(1) The proper officer may, for the purpose of ascertaining whether the provisions of this Act or the rules made thereunder are being complied with, at all reasonable times enter any premises where the import of goods is carried on, inspect any invoice found therein, and require the production of any record or register maintained under this Act. (2) The proper officer may seize any invoice in respect of which he has reason to believe that an offence under this Act has been committed. (3) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974) shall, so far as may be, apply to any search or seizure under this section.
Defined terms in this text (3)
goods: Section 2, Tamil Nadu VAT Act, 2006 [S2MDQW] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property
goods: 38 more definitions.
import: Section 2, Tamil Nadu VAT Act, 2006 [S2MDQW] (In this Act, unless the context otherwise requires,—): "import" with its grammatical variations and cognate expressions, means bringing into India from a place outside India
import: 34 more definitions.
proper officer: Section 2, Tamil Nadu VAT Act, 2006 [S2MDQW] (In this Act, unless the context otherwise requires,—): "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner
proper officer: 21 more definitions.
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