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The Uttarakhand Cess Act,2015

Section 7. Inspection of accounts, search and seizures

With a view to prevent or check avoidance or evasion of cess or attempt of evasion of cess, the provisions of chapter VI of Uttrkhand Value Added Tax Act, 2005 regarding Inspection of Accounts, search and seizures shall mutatis-mutandis apply.

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

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