Section 21(4) in The Central Sales Tax (Orissa) Rules, 1957
(4)If the Commissioner has reason to suspect that any dealer is attempting to evade the payment of any tax due from him under the Act, be may seize such accounts, registers or documents of the dealer as may be necessary, and shall grant a receipt for the same, and shall retain the same only for so long as may be necessary for examination thereof or for a prosecution.
