Section 103(3) in Jammu and Kashmir Minor Mineral Concession, Storage, Transportation of Minerals and Prevention of Illegal Mining Rules, 2016
(3)If any such authority or person has reason to suspect that any concessionary is attempting to evade payment of royalty or other dues payable under these rules, he may, for the reasons to be recorded in writing, seize such accounts, registers or other documents of the concessionary as he may consider necessary and shall give its receipt. The accounts, registers and documents so seized shall be retained by such officer only for their examination or for any inquiry or proceedings under these rules or for prosecution :Provided that the accounts, registers and documents so seized shall not be retained by such officer beyond a period of three months from the date of seizure without the written order of the Director for reasons to be recorded in writing :Provided further that before returning the accounts, registers and documents such officer may require that the concessionary shall give a written undertaking that the accounts, registers and documents, shall be presented whenever required by any competent authority for proceedings under these rules.
