Section 50(2) in The Rajasthan Sales Tax Rules, 1995
(2)The accounts, registers and documents may be examined without calling witnesses by the officer empowered under section 77, but in the case seizure thereof, the following procedure shall be adopted:-(a)Seizure of accounts, registers and documents shall be made in the presence of two witnesses.(b)While making seizure of accounts, registers and documents, a seizure-memo shall be prepared by such officer and reasons for seizure shall be recorded therein;(c)The seizure-memo shall also contain the list of the accounts, registers and the documents seized.(d)The seizure-memo shall be signed by the officer who effects seizure, by the dealer or the person concerned and by the witnesses.(e)One copy of the seizure-memo shall be tendered by the officer making seizure to the dealer or the person concerned as a token of receipt and one copy thereof shall be forwarded by him to the Commissioner within twenty four hours after such seizure is made.
