Section 67 talks about the power of proper officers not below the rank of Joint Commissioner to conduct inspection, search and seizure.
source https://www.caclubindia.com/articles/section-67-power-of-inspection-search-and-seizure-49455.asp
source https://www.caclubindia.com/articles/section-67-power-of-inspection-search-and-seizure-49455.asp
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