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[Cites 0, Cited by 0] [Section 53(5)] [Section 53] [Entire Act]

State of Karnataka - Subsection

Section 53(5)(b) in The Karnataka Value Added Tax Act, 2003

(b)The accounts, registers, records and other documents so seized shall not be retained by such officer for a period exceeding one hundred and eighty days from the date of seizure, unless the reasons for retaining the same beyond the said period are recorded by him in writing and the approval of the next higher authority is obtained, and such approval in any case shall not be for more than sixty days at a time.