Section 7A(3) in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
(3)If any such officer has reason to believe that any person liable to pay tax under this Act had evaded, or is attempting to evade the payment of any tax or other amount due from him under this Act, he may, for reasons to be recorded in Writing, seize such accounts, registers, records or other documents of such person as he may consider necessary, and shall give such person a receipt for the same. The accounts, registers, records and documents so seized shall be retained by such officer only for so long as may be necessary for their examination and any inquiry or proceeding under this Act;Provided that such accounts, registers, records, and documents shall not be retained for more than thirty days at a time except with the permission of the next higher authority, in which case they could be retained up to a period of ninety days at a time.
