Section 14(3) in The Maharashtra Purchase Tax On Sugarcane Act, 1962
(3)Where the Commissioner or person authorised proposes to examine under sub-section (2) any record or account containing the description or formulae of any trade process, the person liable to pay tax may give to the said authority, for transmission to the State Government, a written notice of objection, and thereupon that authority shall seal up the record or account pending the orders of the State Government.
