Section 16(2) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(2)If any officer appointed under Section 7 has reason to suspect that any dealer is attempting to evade assessment of any tax under this Act, he may, for reasons to be recorded in writing, seize in the manner prescribed such accounts, registers or documents of the dealer as may be necessary and shall grant a receipt for the same, and shall retain the same only for so long as may be necessary for the purposes of this Act.
