Section (4)

If on scrutiny of the records produced by the dealer or on inspection of his place of business under sub-section (3), the commissioner is satisfied that the dealer has evaded payment of tax payable by him for any year, he may for reasons to be recorded in writing, seize such accounts, registers or documents relating to the business of such dealer as he considers necessary, for examination thereof or for assessment of tax and shall grant a receipt therefor to the dealer and shall retain them for such period as may be necessary.