https://www.taxtmi.com/caselaws?id=150612 Records seized under section 28(3)(a) of the Kerala General Sales Tax Act could be retained beyond thirty days only if they were required for a prosecution already in existence or instituted within that period. A mere intention to launch prosecution later was insufficient, because seizure and continued retention of business records are serious intrusions and must remain strictly within the statutory limits. Retention beyond thirty days on the ground of a contemplated prosecution was therefore not justified, and return of the records was directed. en-us Wed, 20 Mar 1974 00:00:00 +0530 Mon, 20 May 2013 14:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150612 Records seized under section 28(3)(a) of the Kerala General Sales Tax Act could be retained beyond thirty days only if they were required for a prosecution already in existence or instituted within that period. A mere intention to launch prosecution later was insufficient, because seizure and continued retention of business records are serious intrusions and must remain strictly within the statutory limits. Retention beyond thirty days on the ground of a contemplated prosecution was therefore not justified, and return of the records was directed. Case-Laws VAT and Sales Tax Wed, 20 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150612