(3)If the Commissioner has reason to suspect that any dealer is attempting to evade payment to any tax under this Act, he may, for reasons to be recorded in writing,seize such accounts, registers or documents of the dealer as may be necessary, and shall grant a receipt for the same and shall retain the same only for so long as may be necessary for the purposes of this Act.[Provided that if the dealer or person from whose custody the books of accounts or other documents are seized, refuses to give an acknowledgement, the Commissioner may leave the receipt at the premises and record this fact.;] [Inserted by The Tripura Sales Tax (Second Amendment) Act, 1981, w. e. f. 4.5.1981.]
