Section 98(2) in Meghalaya Value Added Tax Act, 2003
(2)Subject to any rules made in this behalf; any authority referred to in sub-section (1) may impound or retain in his custody for such period as he may think fit any books of account or other documents produced before him in proceeding under this Act;Provided that a person appointed to assist the Commissioner under sub-section (1) of section 26 shall not(a)Impound any books of account of other documents without recording his reasons for doing so or a(b)Retain in his custody for such books or documents for a period exceeding thirty days (exclusive of holidays) without obtaining the approval of the Commissioner thereof.
