Amendment status not verified — confirm the current text below against the official source.
If the Commissioner has reason to suspect that any dealer is attempting to evade payment of any tax, he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the dealer including computerised or electronic accounts maintained on any computers or electronic media, as may be necessary, and shall grant to the dealer a receipt for such accounts, registers or documents seized by him and shall retain all or any of them only for such period as may be necessary for examination thereof or for prosecution or for any other purpose of this Act: Provided that the Commissioner shall not retain any of the accounts, registers or documents including computerised or electronic accounts seized by him under this section for a period exeeding one year from the date of the seizure unless he gives the dealer a reasonable opportunity of being heard and records in writing the reasons therefor: 21 of 2000. 40 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART III Entry and search of place of business or any other place. The West Bengal Value Added Tax Act, 2003. (Chapter X.—Production, inspection, search and seizure of accounts of a dealer or person and sealing of any place, room and almirah, etc.—Sections 68, 69.) Provided further that any dealer, who is no longer liable to pay tax under the West Bengal Sales Tax Act, 1994 and whose accounts, registers or documents had been seized under that Act, shall continue to be retained in accordance with provisions of that Act on or after the appointed day.