https://www.taxtmi.com/caselaws?id=152350 Retention of seized account books beyond thirty days without prior permission from the next higher authority under the proviso to section 28(3) of the Karnataka Sales Tax Act, 1957 was unauthorized, because the required sanction was obtained only after the original retention period had expired. The later amendment extending the retention period to sixty days was held to operate prospectively and could not validate a custody that had already become illegal before the amendment came into force. The petitioner was therefore entitled to return of the seized books and records. en-us Wed, 22 Aug 1979 00:00:00 +0530 Sat, 29 Jun 2013 18:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152350 Retention of seized account books beyond thirty days without prior permission from the next higher authority under the proviso to section 28(3) of the Karnataka Sales Tax Act, 1957 was unauthorized, because the required sanction was obtained only after the original retention period had expired. The later amendment extending the retention period to sixty days was held to operate prospectively and could not validate a custody that had already become illegal before the amendment came into force. The petitioner was therefore entitled to return of the seized books and records. Case-Laws VAT and Sales Tax Wed, 22 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152350