(6)Where, at the time of inspection, the officer authorised by the Commissioner in this behalf has reason to suspect that the dealer is attempting to avoid or evade tax or is concealing his tax liability in any manner, he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the dealer as he may consider necessary and shall give the dealer or any other person from whose custody such amounts, registers or documents are seized a receipt for the same, and may retain the same in his custody for examination, inquiry prosecution or other legal action, for such period not exceeding six months.
