Section 32(3) in The Himachal Pradesh Value Added Tax Act, 2005
(3)If any officer referred to in sub-section (1) has reasonable grounds for believing that any dealer is trying to evade liability for tax or other dues under this Act, and that anything necessary for the purpose of an investigation into his liability may be found in any books, account, register or document, he may seize such book, account, register or document as may be necessary. The officer seizing the book, account, register or document shall forthwith grant a receipt for the same and shall, -(a)in the case of book, account, register or document which was being used at the time of seizing, within a period of twenty-one days from the date of seizure, and(b)in any other case, within a period of ninety days from the date of seizure,return it to the dealer or the person from whose custody it was seized after examination or after having such copies or extracts taken therefrom as may be considered necessary, provided the dealer or the aforesaid person gives a receipt in writing for the books, account, register or document returned to him and the officer may, before returning the books, account, register or document, affix his signatures and his official seal at one or more places thereon:Provided that where the dealer fails to comply with the directions of the officer seizing the books or any other officer under this Act, such officer may further retain such books for such period as he may think fit after obtaining the permission of the Commissioner:Provided further that such officer shall inform the dealer the reasons for which the books are required to be retained beyond the period prescribed under this sub-section.
