Section 39(3) in Uttar Pradesh Chit Funds Act, 1975
(3)Any officer mentioned in sub-section (1) may impound and retain in his custody for such period as he thinks fit any books of account or other documents produced before him :Provided that such officer shall not -(a)impound any books of account or other documents without recording his reasons for so doing; or(b)retain in his custody any such books or documents for a period exceeding fifteen days excluding days falling on holidays save for adequate and exceptional reasons to be recorded and in the case of an officer other than the Registrar, without obtaining the written approval of Registrar in that behalf.
