Section 17(3) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(3)If any such officer has reason to suspect that any importer is attempting to evade the payment of any tax, fee or other amounts due from him under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers, records, or other documents of the importer as he may consider necessary and shall give the importer a receipt for the same. The accounts, registers, records and documents so seized shall be retained by such officer only for as long as may be necessary for their examination and for any inquiry or proceeding under this Act:Provided that accounts, registers, records and other documents so seized shall not be retained by such officer, in case the seized document was in use at the time of seizing, for a period exceeding thirty days and in other cases for a period exceeding one hundred and eighty days from the date of seizure, unless the reasons for retaining the same beyond the said period are recorded by him in writing, and the approval of the Commissioner or an officer, authorised by him in writing in this behalf is obtained beforehand and such approval in any case shall not be for more than sixty days at a time:Provided further that the assessing authority shall, if the importer produces the record maintained by him before the assessing authority for the purpose of verification of seized documents, supply to the importer at his expense, on an application made in this regard, photo-copies of the seized documents.
