Section 17(3) in Karnataka Tax on Luxuries Act, 1979
(3)If the [Luxury Tax Officer or the authorized officer] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986] has reason to believe that any [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] 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 or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] as may be necessary and shall grant a receipt for the same and shall retain the same so long only as may be necessary in connection with any proceeding under this Act or for a prosecution:[Provided that accounts, registers, records and other documents so seized shall not be retained by such officer for a period exceeding one hundred 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 next higher authority is obtained and such approval in any case shall not be for more than sixty days at a time.] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997]
