Section 13(2)(d) in The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952
(d)make copies of, take extracts from, any book, register or other document maintained in relation to the establishment and, where he has reason to believe that any offence under this Act has been committed by an employ, seize with such assistance as he may think fit, such book, register or other document or portions thereof as he may consider relevant in respect of that offence;