https://www.taxtmi.com/caselaws?id=150966 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. en-us Tue, 15 Jul 1975 00:00:00 +0530 Sat, 25 May 2013 12:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150966 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. Case-Laws VAT and Sales Tax Tue, 15 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150966