Section 51(3) in The Rajasthan Value Added Tax Rules, 2006
(3)The books of accounts or other documents maintained in the form of electronic record as defined in clause (t) of sub-section (1) of section 2 of the Indian Information Technology Act, 2000, may also be seized. In such cases the dealer or his business manager or person in-charge of the business or person incharge of these electronic records shall be bound to disclose the password and such other information as may be asked for by the authorized officer(s).
