Section 48(2) in Assam General Sales Tax Act, 1993
(2)Subject to any Rule 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 accounts or other documents produced before him in a proceeding under this Act.(a)Impound any book of accounts 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 thirty days (exclusive of holidays) without obtaining the approval of the Commissioner thereof.
