Section 45(4) in The M.P. Vanijyik Kar Adhiniyam, 1994
(4)If on scrutiny of the records produced by the dealer or on inspection of his place of business under sub-section (3) the Commissioner is satisfied that the dealer has evaded payment of tax payable by him for any year, he may for reasons to be recorded in writing, seize such accounts, registers or documents relating to the business of such dealer as he considers necessary, and grant a receipt therefor to the dealer and shall detain them only for so long as may be necessary, for examination thereof or for assessment of tax or for prosecution.
