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The Jammu and Kashmir Value Added Tax Rule, 2005.
CHAPTER-IX : INSPECTIONS, SEARCH & ESTABLISHMENT OF CHECKPOSTS

70. Seizure of records :-

A copy of the seizure of records seized by any officer other than the Commissioner under Section 67 shall immediately be forwarded to the Commissioner and the said records kept in personal custody by such officer subject to the provisions contained in sub- rule (9) of rule 67. The owner of the record shall on making an application have the right to examine the records in presence of such officer.