Retention of seized records beyond 30 days is valid where prosecution is decided within time and filed later within a reasonable period.

Section 28(3)(a) of the Kerala General Sales Tax Act, 1963 permits retained seized books and accounts beyond 30 days where they are required for a prosecution. The phrase "required for a prosecution" was construed to mean that the authority must decide within 30 days that prosecution is warranted and that the records are needed for that purpose; the prosecution itself need not begin within the same period. Retention is valid if prosecution follows within a reasonable time, but undue delay would amount to abuse of power. On this construction, the seized records could be lawfully retained for the pending prosecution.

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Issues: Whether books and accounts seized under section 28(3)(a) of the Kerala General Sales Tax Act, 1963 could be retained beyond 30 days only if a prosecution was already instituted within that period, or whether retention was permissible where the decision to prosecute had been taken within 30 days and the prosecution was launched thereafter within a reasonable time.

Analysis: Section 28(3)(a) and the corresponding rule provide for return of seized books within 30 days, subject to an exception where they are required for a prosecution. The expression "required for a prosecution" was construed to mean that the authority must reach a decision within 30 days that prosecution is warranted and that the books are needed for that purpose. The provision was not read as insisting that the prosecution itself must be commenced within the same 30-day period. Retention beyond 30 days would be justified if the decision to prosecute had been taken within time, but the prosecution must thereafter be instituted within a reasonable time; otherwise the retention would amount to abuse of power.

Conclusion: The petitioner was not entitled to return of the seized books because the decision to prosecute had been taken within 30 days and the later initiation of prosecution supported continued retention.

Final Conclusion: The petition was rejected on the construction of section 28(3)(a) and the seizure was held to be lawfully retained for the pending prosecution.

Ratio Decidendi: The words "required for a prosecution" in the seizure provision permit retention of seized records after 30 days where the decision to prosecute is taken within that period, even if the prosecution is filed later within a reasonable time.

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