Section 8(3) in The M.P. Sugarcane (Purchase Tax) Act, 1961
(3)If the [Commissioner] [Substituted by M.P. Act No. 24 of 1962.] has reason to suspect that any owner of a factory is attempting to evade payment of tax payable under this Act, he may for reasons to be recorded in writing, seize such accounts, registers or documents of the owner of a factory as he may consider necessary and shall grant a receipt for the same, and shall retain the same only for so long as may be necessary for examination thereof or for a prosecution.
