Custody and release of records

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..... the receipt so given to him. Provided that if the dealer or person from whose custody the books of accounts or other documents are seized refuses to give an acknowledgement, the Commissioner may leave the receipt at the premises and record this fact. (2) The Commissioner shall keep in his custody the books of accounts, registers, other documents seized under section 60 of this Act for a pe .....

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..... he person's own expense. Provided also that the period of custody of the books of accounts, registers and other documents seized under section 60 of this Act may be extended beyond one year if any proceedings under this Act are pending or for reasons to be recorded by the Commissioner in writing. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxati .....

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