Section 11(3) in Haryana Tax on Luxuries Act, 1994
(3)If any officer referred to in sub-section (1) has reasonable grounds for believing that any dealer is trying to evade liability for tax or other dues under this Act and that anything necessary for the purpose of an investigation into his liability may be found in any books, account, register or document, he may, seize the book, account, register or document shall forthwith grant a receipt for the same and shall,-(a)in the case of book, account, register or document which was being used at the time of seizing, within a period of sixty days from the date of seizure; and(b)in any other case, within a period one hundred eighty days from the date of seizure;return it to the dealer or the person from whose custody it was seized after examination or after having such copies or extracts taken there from as may be considered necessary:Provided that the dealer or the aforesaid person gives a receipt in writing for the book, account, register or document returned to him, such officer may, before returning the book, account, register or document affix his signatures and his official seal at one or more places thereon, and in such case, the dealer of the aforesaid person will be required to mention in the receipt given by him the number of places where the signatures and seal of such officer have been affixed on each book, accounts, register or document:Provided further that the seized book, account, register or document may be retained for a longer period if so required:Provided further that if the seized book, account, register or document may be retained for a longer period if so required:Provided further that if the seized book, account, register or document is retained by any authority either than the Commissioner for more than the aforesaid period, the reasons for doing so shall be recorded in writing and the approval of the Commissioner obtained by the authority so retaining them.
