Section 34(4) in The Maharashtra Tax on Luxuries Act, 1987
(4)If any documents are produced by a person on whom a summons was issued by the Commissioner, and the Commissioner has reason to believe that any hotelier has evaded or is attempting to evade the payment of any tax due from him and the documents produced are necessary of establishing the case against such hotelier, the Commissioner may, for reasons to be recorded in writing, impound the documents and shall grant a receipt for the same, and shall retain, the same for so long as may be necessary in connection with the proceeding under this Act, or for a prosecution.
