(2)Subject to any rule made in this behalf, any authority referred to in sub-section (1) may impound and retain in its custody for such period as it thinks fit, any books of accounts or other documents produced before it in any proceedings under this Act:Provided that a person appointed under sub-section (2) of section 9 to assist the Commissioner shall not-(a)impound any books of accounts or other documents without recording his reasons for so doing; or(b)retain in his custody any such books or documents for a period exceeding thirty days, without obtaining the approval of the Commissioner therefor.
