Section 16(3) in The Goa Value Added Tax Act, 2005
(3)If, any documents are produced by a person or dealer on whom a summon was issued by the Commissioner, and the Commissioner is of the opinion that any dealer has evaded or is attempting to evade the payment of any tax due from him and the documents produced are necessary for establishing the case against such dealer, the Commissioner may, for reasons to be recorded in writing, impound the documents and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with the proceedings under this Act, or for a prosecution under any law.
