Section 13(5) in The Punjab Passengers and Goods Taxation Act, 1952
(5)If the Commissioner or the prescribed authority has reason to suspect that any owner of a motor vehicle is attempting to evade payment of the tax under this Act, the Commissioner or such authority may, for reasons to be recorded, size such accounts, registers, documents or other books of such owner as may be necessary, and shall grant receipt for the same and shall retain the same only for so long as may be necessary for examination thereof [for the purpose of any proceeding under this Act.] [Sub-sections (4) to (6) added by Ordinance No. 3 of 1963, which was repealed by Punjab Act of 1973.]
