Section 45(5) in Uttar Pradesh Value Added Tax Act, 2008
(5)Notwithstanding anything contained in sub- section (4), the officer seizing any account, register or other document under that sub-section may, for reasons to be recorded by him in writing and with the prior approval of the Commissioner, retain such account, register or document for such period not extending beyond thirty days from the date of completion of all the proceedings under this Act in respect of the year for which they are relevant, as he deems necessary.
