---

After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

---

117.Power of search and seizure:

(8) The books of accounts or other documents or electronic records and systems seized under sub-section (2) shall not be retained by the authorised officer for a period exceeding one hundred and eighty days from the date of the seizure unless for reasons recorded in writing, approval of the Commissioner has been obtained for such retention:

Provided that the Commissioner shall not approve such retention for a period exceeding thirty days after all the proceedings under this Ordinance in respect of the years for which the books of accounts or other documents, electronic records and systems, as are relevant, have been completed.

(9) If any person, legally entitled to the books of accounts or other documents or electronic records and systems seized under sub-section (2) objects to the approval given by the Commissioner under sub-section (8), he may make an application, stating therein the reasons for his objection, to the Board for the return of the books of accounts or other documents or electronic records and systems; and the Board may, after giving the applicant an opportunity of being heard, pass such orders thereon as it may think fit.