Section 25 in The Maharashtra Agricultural Income-Tax Rules, 1962
25. Retention of Books of Accounts, Registers and Documents seized.
- Where the Commissioner seizes any books of accounts, registers, or documents of any assessee under section 47, he shall not retain them for more than 21 days without recording his reasons in writing for so doing :Provided that, where an officer below the rank of Deputy Commissioner (by virtue of powers of the Commissioner under section 47 delegated to him) seizes any books, registers or documents, he shall not retain them, or cause them to be retained, for a period exceeding six months unless an officer not below the rank of a Deputy Commissioner having jurisdiction over the local area in which the place of assessment is situated has for reasons to be recorded in writing authorised the retention of the books, registers, or documents so seized for a longer period :Provided further that, such longer period shall not be more than six months at a time.
