Section 15(5) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(5)Where at the time of inspection, the Commissioner has reason to suspect that the dealer is attempting to evade or avoid tax or is concealing his tax liability in any manner, he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the dealer, as may be considered necessary and shall give the dealer, or any other person from whose custody such accounts, registers or documents are seized, a receipt for the same, and may retain the same in custody for examination, enquiry, prosecution or other legal action for a period not exceeding six months.
