Section 76(2) in Arunachal Pradesh Goods Tax Act, 2005
(2)Subject to any rules made in this behalf, the Commissioner or any person determining objections under section 75 may impound and retain in its custody, any books of accounts or other documents produced before it in any proceedings under this Act until such proceedings are concluded ;Provided that the Commissioner or the person determining an objection under section 75 shall not impound any books of accounts or other documents without recording in writing his reasons for so doing.
