If the Commissioner, a Special Commissioner, an Additional Commissioner or any person appointed under sub-section (1) of section 6 to assist the Commissioner,has reason to suspect, upon information or otherwise, that any dealer, casual dealer, or any other person, is evading any tax, or is attempting to evade payment of any tax, or has failed to deposit any tax, as the case may be, he may, for reasons to be recorded in writing, seize such accounts, registers or documents, including those in the form of electronic record, or any computer or electronic media of such dealer or casual dealer or person, as may be necessary, and shall grant to such dealer or casual dealer or person, a receipt for such accounts, registers or documents 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 the Special Commissioner or the Additional Commissioner shall not retain any of the accounts, registers or documents, including those in the form of electronic record, 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 6 to assist the Commissioner shall not retain any of the accounts, registers or documents, including those in the form of electronic record, 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 therefore and obtains sanction of the Commissioner in writing in respect thereof.