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| 69. Retention of books of accounts, registers and documents seized.M. VAT RULES | |
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69. Retention of books of accounts, registers and documents seized.
If the Commissioner seizes any books of accounts, registers or documents of any dealer under section 64, he shall not retain them for more than twenty one days without recording his reasons in writing for so doing:
Provided that, where an officer below the rank of Joint Commissioner seizes any books, registers or documents, by virtue of powers of the Commissioner under section 64 delegated to him, he shall not retain them, or cause them to be retained, for a period exceeding one year unless an officer not below the rank of Joint Commissioner having jurisdiction over the local area in which the place of business of the dealer is situated, has for reasons to be recorded in writing, authorized the retention of the books, registers or documents so seized for a longer period :
Provided further that, such longer period shall not be more than one year at a time.
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