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68. Retention of seized books of accounts, registers and documents M.P. VAT RULES

 

68. Retention of seized books of accounts, registers and documents 
 

 
(1)   If the inspecting officer seizes any books of accounts, registers or documents under sub-section (4) of section 55, he shall give a receipt therefor specifying in brief the particulars of the records so seized.
(2)    The regular accounts that is to say cash book and ledger of a dealer seized by the inspecting officer shall be scrutinized and returned to the dealer within a period of 120 days. If the scrutiny is not completed within the aforesaid period, the said authority may retain such accounts for further period, as may be required after recording reasons in writing therefor and after obtaining permission in writing from the Deputy Commissioner. Other books of accounts, registers and documents shall be retained as evidence till a final decision in the case of the dealer.
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