| http://www.w3.org/ns/prov#value | - (3) The Commission or any officer, not below the rank of a Gazetted Officer, specially authorised in this behalf by the Commission may enter any building or place where the Commission has reason to believe that any books of account or other documents relating to the subject-matter of the inquiry may be found, and may seize any books of account or documents or take extracts or copies therefrom, sub
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