Amendment status not verified — confirm the current text below against the official source.
If the Collector has reason to believe that any trader is attempting to commit an offence punishable under this Act, he may for reasons to be recorded in writing, seize such accounts, registers or other documents of such trader as may be necessary and shall grant a receipt for the same and retain the same only for so long as may be necessary for examination thereof or for prosecution. CHAPTER VI ASSESSMENTS, APPEALS AND REVISION