Amendment status not verified — confirm the current text below against the official source.
Seizurc of dealer's accounts- (1) lflhe olicer authoised in this behall lias reason to suspect that any dealer is attempting !o evade payment of any tax, he may,Ior reasons to be rccorded in wrjting, seize such accoul'lts' rcgisters or documelts or electronic accounN lnarntained on any computero[e]eclronic media' as nray be necessaly and shall Sl.ant a rcccipt tbl such accounts, registeB or documenls seized by him and shall rctdn all or uny ofrhem only lbr such petiod as rnay be necessal) tbr exam nation thereof or for proseclllion or fo1 any othel plrl?ose ol this Act' (2) The officerauthodsecl in this behalfshall notrctain any ofthe accollnts, registers ordocuments seized by him under tllis section for a pel iod exceeding one /earflom thc ciate of the seizure except alier tecording rcasons in writing forretaining them lreyond one ye:u'