Section 12C(4) in The Jammu and Kashmir General Sales Tax Act, 1962
(4)If any documents are produced by a person on whom a summons was issued by the Tribunal and the Tribunal has reasons to believe that any dealer has evaded or is attempting to evade the payment of any tax due from him and the documents produced are necessary for establishing the case against such dealer, it may for reasons to be recorded in writing, impound the documents and shall grant a receipt for the same and shall retain the same for so long as may be necessary in connection with the proceedings under this Act.
