Section 22(4) in The Gujarat Entertainments Tax Act, 1977
(4)If the prescribed officer has reason to believe that any proprietor has evaded, or is attempting to evade the payment of any tax due from him, he may, for reasons to be recorded in writing seize such accounts or documents of the proprietor as may be necessary, and shall grant receipt for the same and shall retain the same for so long as may be necessary, in connection with any proceeding under this Act.
