Section 17(3) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(3)If the Collector has reason to believe that any proprietor has evaded or is attempting to evade the payment of tax due from him, he may for reasons to be recorded in writing, seize such records of accounts, registers or other documents of the proprietor as may be necessary and shall grant a receipt for the same and shall retain the same so long as may be necessary in connection with any proceeding under this Act or for a prosecution.
