Section 75(5) in The Rajasthan Value Added Tax Act, 2003
(5)The accounts, registers or documents impounded under subsection (3) or seized under sub-section (4) may be retained even beyond a period of six months and up to a maximum period of two years from the date of impounding or seizure, as the case may be, by such authority or officer, after having obtained permission in writing of the Commissioner or the Deputy Commissioner (Administration) authorised by the Commissioner.
