50. Retention of books of accounts registers and documents seized

If the Commissioner or the officer who has been delegated the powers of the Commissioner under section 67 or 70A, seizes any books of accounts, registers or documents or any material of any dealer under section 67or
70A, he shall not retain them for more than twenty-one days without recording his reasons in writing for doing so:
Provided that where an officer below the rank of Joint Commissioner seizes any books, registers or documents or any material by virtue of delegation of powers of the Commissioner under section 67 or 70A, he shall not retain them or cause them to be retained for a period exceeding six months unless an officer not below the rank of a Joint Commissioner having jurisdiction over the local area in which the place of business of the dealer is situated, has, for reasons to be recorded in writing, authorized the retention of the books, registers, documents or any material so seized, for a longer period.