Section 77(3) in The Rajasthan Sales Tax Act, 1994
(3)Where any accounts, registers or documents are produced before any assessing authority or any officer not below the rank of Assistant Commercial Taxes Officer in any proceeding under the Act, such authority or officer may, for reasons to be recorded in writing impound and retain them in its custody for a period not exceeding six months, and shall give the dealer or any other person who has produced such accounts, registers or documents a receipt of the same, and the dealer may obtain copy of such accounts, registers or documents on payment of copying fee as may be prescribed.
