Section 67(a) in West Bengal Value Added Tax Act, 2003
(a)the Commissioner or the Special Commissioner or the Additional Commissioner shall not retain any of the [accounts, registers or documents, including those in the form of electronic records, or any computer or electronic media, seized under this section] [Substituted by S. 6(17) (b) (i) of WB Act XIII of 2005 w.e.f. 1.4.2005 for 'accounts, resistors or documents, including those in the form of electronic record, seized by him under the section'.] for the period exceeding one year from the date of the seizure unless he records in writing the reasons therefor, and
