Retention of seized account books requires a valid extension order; absent proof, return was directed with copying liberty.

Seized account books could not be retained where no order extending the period of retention under section 132(8) was shown to exist, and the Revenue did not file a counter-affidavit to dispute the petitioner's assertion. In the absence of material establishing lawful continuation of custody, the High Court directed return of the books within 30 days of production of a certified copy of the order, while allowing the authority to take photostat copies of any books or relevant portions needed before return.

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Issues: Whether the account books seized under section 132(1) of the Income-tax Act, 1961 could continue to be retained when no order extending the period of retention under section 132(8) was shown to have been passed.

Analysis: The account books had been seized on 6 February 1986 and the petitioner asserted that no valid extension order covering the intervening period had been passed. Despite repeated s, no counter-affidavit was filed to dispute this factual assertion. In the absence of material showing lawful continuation of retention, the Court directed return of the seized books, while permitting the authority to take photostat copies of any books or relevant portions needed for its purposes before returning them.

Conclusion: The seized account books were ordered to be returned to the petitioner within 30 days of production of a certified copy of the order, with liberty to the authority to take photostat copies first.

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