Section 73(3) in The Goa Value Added Tax Act, 2005
(3)If the Commissioner has reason to believe that any dealer has evaded or is attempting to evade the payment of any tax due from him, he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the dealer as may be necessary, and shall grant a receipt for the same, and shall retain the same for a period not exceeding six months or for further period up to six months as may be extended by order in writing.
