Section 82(3) in The Gujarat Value Added Tax Act, 2003
(3)Subject to any rules made in this behalf, any authority referred to in sub-section (1) may impound and retain in its custody to such period as it thinks fit, any books of account or other documents produced before it in any proceedings under this Act.Provided that a person appointed under sub-section (2) of section 16 to assist the Commissioner shall not impound any books of account or other documents without recording his reasons for doing so and retain in his custody any such books or documents for a period exceeding thirty days without obtaining the approval of the Commissioner therefore.
