Section 12(4) in The West Bengal Luxury Tax Act, 1994
(4)The prescribed authority, or any person appointed under sub-section (1) of section 3 to assist it, shall grant a receipt for any accounts, registers or documents seized by it or him and shall retain any of such accounts, registers or documents only for a period as may be necessary for examination thereof or for prosecution or for any other purpose of this Act:Provided that no accounts, registers or documents seized by the prescribed authority shall be retained for any period exceeding one year from the date of seizure unless such authority records, in writing, reasons therefor, but where seizure is made by any person appointed under sub-section (1) of section 3 to assist the prescribed authority, such person shall not retain any of the accounts, registers or documents seized by him under sub-section (3) for any period exceeding one year from the date of seizure unless he records, in writing, the reasons for further retention and obtains sanction of the prescribed authority in writing in this behalf.
