https://www.taxtmi.com/caselaws?id=150418 Section 28(3)(a) of the Kerala General Sales Tax Act was construed as constitutionally valid only as a limited power to retain seized accounts, registers or documents for prosecution. The court rejected the challenge under Articles 14 and 19(1)(f) and (g), holding that retention is not an unguided authority to keep dealers' records indefinitely. The originals may be retained only where they are genuinely necessary for prosecution, such as when the documents themselves are material evidence or the genuineness of entries or handwriting is in issue. Where certified or authenticated copies are sufficient, the originals should ordinarily be returned with minimal prejudice to the dealer. en-us Tue, 03 Apr 1973 00:00:00 +0530 Thu, 16 May 2013 15:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150418 Section 28(3)(a) of the Kerala General Sales Tax Act was construed as constitutionally valid only as a limited power to retain seized accounts, registers or documents for prosecution. The court rejected the challenge under Articles 14 and 19(1)(f) and (g), holding that retention is not an unguided authority to keep dealers' records indefinitely. The originals may be retained only where they are genuinely necessary for prosecution, such as when the documents themselves are material evidence or the genuineness of entries or handwriting is in issue. Where certified or authenticated copies are sufficient, the originals should ordinarily be returned with minimal prejudice to the dealer. Case-Laws VAT and Sales Tax Tue, 03 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150418