https://www.taxtmi.com/caselaws?id=151471 Section 14(3) of the Punjab General Sales Tax Act required seized documents to be returned within the prescribed period, and retention beyond the mandatory outer limit of 60 days was unlawful. The authority could not justify continued custody on the basis that verification was pending or that the petitioner had not appeared in hearings. The seizure and prolonged retention by the sales tax authority were therefore set aside, and the petitioner was entitled to return of the documents still held by the respondents. Relief regarding one document impounded by the income-tax authorities was declined because that authority was not impleaded. en-us Tue, 04 Nov 1975 00:00:00 +0530 Thu, 06 Jun 2013 14:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151471 Section 14(3) of the Punjab General Sales Tax Act required seized documents to be returned within the prescribed period, and retention beyond the mandatory outer limit of 60 days was unlawful. The authority could not justify continued custody on the basis that verification was pending or that the petitioner had not appeared in hearings. The seizure and prolonged retention by the sales tax authority were therefore set aside, and the petitioner was entitled to return of the documents still held by the respondents. Relief regarding one document impounded by the income-tax authorities was declined because that authority was not impleaded. Case-Laws VAT and Sales Tax Tue, 04 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151471