Search and seizure.

The Inspector or any person authorised in this behalf, by notification, by the Government, may enter upon the premises of any person for inspection of books of accounts and for any other relevant records connected with the business, trade, occupation or profession and seize such books or records. The books of accounts or records so seized shall be returned within three months from the date of seizure: Provided that the books of accounts or records so seized may be kept for another three months by a specific order in writing of the Government of Sikkim.