Section 46. Power of search, inspection and seizure in case of a person other than dealer

Where a person carries on any activity ancillary or incidental to or in connection with business of a dealer, any officer authorized under sub-section (1) of section 45, for the purpose of investigation into tax liability of a dealer, subject to provision of sub-section (11) of section 45, may exercise powers under subsection (1) to sub-section (10) of the said section. Explanation: For the purposes of this section, following persons shall be deemed to carry on activities ancillary or incidental to or in connection with the business of a dealer: (i) broker or canvassing agent who acts as mediator between purchaser and seller of goods; or (ii) transporter or any other carrier or a forwarding agent of goods; or (iii) person who fabricates or manufactures any goods for a dealer; or (iv) person who takes delivery of goods or who dispatches goods on behalf of a dealer; or (v) person who holds in custody any goods belonging to a dealer; or (vi) person who handles goods of a dealer in any other capacity.