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  2. Frequently Asked Questions
  3. Inspection, Search, Seizure and Arrest

What is the meaning of the term “Inspection”?

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‘Inspection’ is a new provision under the MGL. It is a softer provision than search to enable officers to access any place of business of a taxable person and also any place of business of a person engaged in transporting goods or who is an owner or an operator of a warehouse or godown.

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