Section 30(3) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(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, register, records, or other documents of the dealer as he may consider necessary and shall give the dealer a receipt for the same and the accounts, registers, records 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 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.
