Section 8(3) in The Police Enhanced Penalties Ordinance, 2005
(3)If on examination of any document, produced by a person on whom a summon was issued by the Tribunal, the Tribunal has reasons to believe that any dealer has evaded, or is attempting to evade, the payment of any tax due from him and the document(s) produced is necessary for establishing the case against such dealer, it may for reasons to be recorded in writing impound such document and shall grant a receipt for the same and shall retain the same for so long as may be necessary in connection with the proceedings under the Act.
