Sealing of any place or almirah, cabinet safe, locker, drawer, etc.

69. The Commissioner, the Special Commissioner, the Additional Commissioner or the person appointed under sub-section (1) of section 6 to assist the Commissioner, many, subject to such conditions and restrictions as may be prescribed, seal any house, room, warehouse, almirah, cabinet, safe, locker, drawer, box, or receptacle in which, he has reason to believe, a dealer, casual dealer, transporter, carrier or transporting agent, owner or occupier or lessee of a warehouse, or any other person, keeps or is, for the time being, keeping any account, register or documents, whether in the form of electronic record not, or any stock of goods, for the purpose of business.