Section 18(3) in Karnataka Tax on Entry of Goods Act, 1979
(3)If any such officer has reason to suspect that any dealer is attempting to evade the payment of any tax, fee or other amounts due from him under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers, records [and computer hardware and software] [Inserted by Act 7 of 1997 w.e.f 1.4.1997] , or other documents of the dealer as he may consider necessary and shall give the dealer a receipt for the same. The accounts registers, records [and computer hardware and software] [Inserted by Act 7 of 1997 w.e.f 1.4.1997] and documents so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceeding under this Act:Provided that accounts, registers, records [and computer hardware and software] [Inserted by Act 7 of 1997 w.e.f 1.4.1997] and other documents so seized shall not be retained by such officer for a period exceeding one hundred and eighty days from the date of seizure, unless the reasons for retaining the same beyond the said period are recorded by him, in writing and the approval of the next higher authority is obtained and such approval in any case shall not be for more than sixty days at time.
