Section 17(2) in Punjab State Development Tax Act, 2018
(2)If the Commissioner or the designated officer under this Act, has reason to suspect that any person or employer is attempting to evade payment of any tax under this Act, he may, for reasons to be recorded in writing, inspect and search any premises, where any profession, trade, calling or employment liable to taxation under this Act is carried on, and may cause production, examination and seizure of books of account, register(s) or document(s) as may be necessary:Provided that, the designated officer may seize and retain in his custody, for such period as he thinks fit, any books of account or other documents as mentioned above for a period upto sixty days without obtaining the approval of the Commissioner.
