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of <h1>Authority can impound and retain documents during inquiry under the Act with specific time limits and approvals</h1> An authority empowered under the Act may impound books of account or documents produced during proceedings if believed necessary for inquiry, retaining them initially for up to three months from the date of attachment by the Adjudicating Authority. This period may be extended with written reasons. If the Initiating Officer impounds the documents, approval from the Approving Authority is required within fifteen days and for any extension. Retention cannot exceed thirty days beyond the conclusion of all proceedings. The person from whom documents are impounded has the right to obtain copies. Upon expiry of the retention period, documents must be returned to the original person unless the Approving or Adjudicating Authority authorizes release to another party.
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