Section 26(3) in The Punjab Tax on Luxuries Act, 2009
(3)If the Commissioner or the assessing authority has reason to believe that a proprietor has evaded or is trying to evade the payment of tax due from him, it may, for the reasons to be recorded in writing, seize such records of accounts, registers or other documents of the proprietor, as may be necessary and shall issue a receipt for the same, and shall retain them so long as may be necessary in connection with any proceedings under this Act:Provided that the records of accounts, registers or other documents so seized, shall not be retained for a period, exceeding one hundred eighty day from the date of seizure, unless reasons for retaining the same beyond the said period, are recorded in writing and the approval of the Commissioner is obtained in case, the seizure is made by the assessing authority, and such approval in any case, shall not be for more than sixty days at a time.
