Section 10(4) in The Goa Entertainment Tax Act, 1964
(4)If any documents are produced by a person on whom a summon was issued by the Commissioner, and the Commissioner has reason to believe that any proprietor or person has evaded or is attempting to evade the payment of any tax due from him and the documents produced are necessary for establishing the case against such proprietor or person, the Commissioner may, for reasons to be recorded in writing, impound the documents and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with the proceedings under this Act, or for a prosecution.].
