Section 15(3) in The Jammu and Kashmir General Sales Tax Act, 1962
(3)If the Commissioner has reason to suspect that any dealer is attempting to evade payment of any tax under this Act, and that anything necessary for purposes of investigation into his liability may be found in any accounts, registers or documents he may, for reasons to be recorded m writing by a written order, authorise any officer not below the rank of an Inspector of the Sales Tax Department to seize such accounts, registers or documents as may be necessary. Upon such seizure an inventory of such account books, registers and other documents seized shall be prepared and a copy thereof shall be furnished to the dealer before their removal from the place where they are seized . He shall retain the same only for so long as may be necessary for examination thereof and for prosecution.
