Section 67(b) in West Bengal Value Added Tax Act, 2003
(b)any person appointed under sub-section (1) of section 6 to assist the Commissioner shall not retain any of the [accounts, registers or documents, including those in the form of electronic records, or any computer or electronic media, seized under this section] [Substituted by S. 6(17) (b) (ii) of WB Act XIII of 2005 w.e.f. 1.4.2005 for 'accounts, registers of documents, including those in the form of electronic records, seized by him under this section'.] for a period exceeding one year from the date of the seizure unless he states the reason in writing therefor and obtains sanction of the Commissioner in writing in respect thereof.
