Power of authority to impound documents.

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Full Text of the Document

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....or other documents are required to be impounded and retained for any inquiry under this Act, it may impound and retain the books of account or other documents for a period not exceeding three months from the date of order of attachment made by the Adjudicating Authority under sub-section (3) of section 26: Provided that the period for retention of the books of account or other documents may be ex....