The West Bengal Sales Tax Act, 1994
Chapter VIII : MAINTENANCE, PRODUCTION AND INSPECTION OF ACCOUNTS; SEARCH AND SEIZURE OF ACCOUNTS; MEASURES TO REGULATE TRANSPORT OF GOODS; CHECKPOSTS; SEIZURE OF GOODS; IMPOSITION OF PENALTY; DISPOSAL OF SEIZED GOODS, ETC.

66. Seizure of dealer's accounts

If the Commissioner, an Additional Commissioner or any person appointed under sub-section (1) of section 3 to assist the Commissioner, has reason to suspect that any dealer is attempting to evade payment of any tax, he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the dealer including computerised or electronic accounts maintained on any computers or electronic media as may be necessary and shall grant a receipt for such accounts, registers or documents including computerised or electronic accounts maintained on any computers or electronic media seized by him and shall retain all or any of them only for such period as may be necessary for examination thereof or for prosecution or for any other purpose of this Act :

PROVIDED that-

(a) the Commissioner or an Additional Commissioner shall not retain any of the accounts, registers or documents including computerised or electronic accounts maintained on any computers or electronic media seized by him under this section for a period exceeding one year from the date of the seizure unless he records in writing the reasons therefor, and

(b) any person appointed under sub-section (1) of section 3 to assist the Commissioner shall not retain any of the accounts, registers or documents including computerised or electronic accounts maintained on any computers or electronic media seized by him under this section for a period exceeding one year from the date of the seizure unless he states the reason in writing therefor and obtains sanction of the Commissioner in writing in respect thereof.