Start learning →

If access to premises is denied, the authorised officer may do what?

ABreak open door or almirah
BCancel the registration
CAwait a court order
DDouble the tax rate
Answer & Solution
Correct answer: A. Break open door or almirah
Section 67(4) empowers the officer to seal or break open doors, almirahs, electronic devices or boxes.
Practise this question with Quill — CA Final →

Keep practising Assessment, Audit, Inspection, Search, Seizure and Arrest

Browse all Assessment, Audit, Inspection, Search, Seizure and Arrest questions for CA Final, or explore more Indirecttaxlaws topics.

Start a Assessment, Audit, Inspection, Search, Seizure and Arrest lesson →
Related questions