Section 7(1)(d) in The U.P. Exercise Books Order, 1977
(d)exercise and seize any books, accounts or other documents which in the opinion of such Officer would be useful for, or relevant to any proceedings in respect of any contravention of this Order and return such books, accounts and other documents to the person from whom they were seized after copies thereof or extracts therefrom, certified under his hand, have been taken; or