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

 

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

 
If the Commissioner seizes any books of accounts, registers or documents of any dealer under section 64, he shall not retain them for more than twenty one days without recording his reasons in writing for so doing:
Provided that, where an officer below the rank of Joint Commissioner seizes any books, registers or documents, by virtue of powers of the Commissioner under section 64 delegated to him, he shall not retain them, or cause them to be retained, for a period exceeding one year unless an officer not below the rank of Joint Commissioner having jurisdiction over the local area in which the place of business of the dealer is situated, has for reasons to be recorded in writing, authorized the retention of the books, registers or documents so seized for a longer period :
Provided further that, such longer period shall not be more than one year at a time.
What We Do

Our Services

Direct Taxes

All areas of taxation : Personal Tax, Corporate Tax. | Suggesting legal structure of business entities. | Transactional advisory - optimal deal structure | T

Indirect Taxes

Advising client on establishment of indirect tax management system, in all areas i.e. GST Audit, Customs, Foreign Trade P

Auditing and Assurance Service

We are blessed with team of qualified chartered accountants highly efficient in auditing and assurance services. Our wide range of services are aimed for financial sta

Accounting Services

We offer highly efficient accounting services which are provided by us for our local, national and international clients. We also offer design, implementation and revi

Societies and Trust Consultanc

We are engaged in providing societies and trust consultancy to our clients. Our wide range of services include formation, registration U/s

Company Law Matters Consultanc

Every company according to the India law need to register with the registrar of companies and it is also necessary with documents for vari

CONSULTATION

Client Login

CONSULTATION

ASK A QUERY

verification image, type it in the box Refresh Captcha