Section 35(3) in Bihar Value Added Tax Rules, 2005
(3)When any accounts, registers or documents of a dealer seized by any authority appointed under section 10 or any officer empowered under section 86, have to be returned to the dealer, such return may be made after taking such extracts therefrom as may be considered necessary. The authority making the return shall affix its signature and official seal on such accounts, registers or documents and the dealer shall give a receipt, in acknowledgment, which shall mention the number and particulars of the places where the signature and the seal have been affixed on the accounts, register or documents returned to him.
