State Act

13

Section 13. Seizure of any documents in certain circumstances

The Gujarat Motor Spirit Cess Act, 2001

Act no. 13 of 20012001In forceGujarat (State Act)

13. If the Collector has reason to believe that any trader is attempting to commit an offence punishable under this Act, he may for reasons to be recorded in writing, seize such accounts, registers or other documents of such trader as may be necessary and shall grant a receipt for the same and retain the same only for so long as may be necessary for examination thereof or for prosecution.