Section 77(5) in The Rajasthan Sales Tax Act, 1994
(5)The accounts, registers or documents impounded under sub- section (2) or seized under sub-section (4) could be retained even beyond a period of six months and upto a maximum period of two years from the date of impounding or seizure, as the case may be, by such authority or officer, after having obtained permission in writing of the Commissioner or the Deputy Commissioner (Administration) authorised by the Commissioner.
