Section 72(2) in The M.P. Vanijyik Kar Niyam, 1995
(2)The regular accounts that is to say cash book and ledger of a dealer seized by the inspecting officer shall be scrutinized and returned to the dealer within a period of 180 days. If the scrutiny is not completed within the aforesaid period, the said authority may retain such accounts for a further period not exceeding 60 days, after recording reasons in writing therefor and after obtaining permission in writing from an Officer not below the rank of an Assistant Commissioner. Other books of accounts, registers and documents shall be retained as evidence till final decision in the case of the dealer.
