Amendment status not verified — confirm the current text below against the official source.
If the prescribed authority has reason to suspect that any owner is attempting to evade payment of any tax under Act, he may, for reason to be recorded in writing, seize such accounts. registers, ticket books receipt bocks or documents of the owner as may be necessary and reain the same only for so long as may be necessary for the purpose of this Act and shall grant a receipt to the owner for the same.