Authority to search goods vehicle or load carried by a person, or warehouse and seize goods at places other than notified place.

97. No search of any goods vehicle, or load carried by a person, or warehouse, or seizure of goods transported by such vehicle or person or stored in such warehouse, at any place other than a place notified under sub-section (1) of section 73, shall be made by any person, appointed to assist the Commissioner, below the rank of a Sales Tax Officer:

Provided that such appointed person may, if necessary, take the assistance of the Assistant Sales Tax Officer.