https://www.taxtmi.com/caselaws?id=154297 Retention of books of account and seized documents beyond 60 days under the Karnataka Sales Tax Act becomes unlawful if the required approval of the next higher authority is not communicated promptly to the dealer, and the approval together with recorded reasons must be disclosed. On that basis, continued retention of the original seized records was unlawful and return of those books and documents was required. However, copies, extracts and notes prepared by the revenue authorities from the seized material need not be returned; absent an express statutory bar, such derivative material may still be used in assessment and other lawful proceedings. en-us Wed, 30 Jan 1985 00:00:00 +0530 Fri, 16 Aug 2013 18:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154297 Retention of books of account and seized documents beyond 60 days under the Karnataka Sales Tax Act becomes unlawful if the required approval of the next higher authority is not communicated promptly to the dealer, and the approval together with recorded reasons must be disclosed. On that basis, continued retention of the original seized records was unlawful and return of those books and documents was required. However, copies, extracts and notes prepared by the revenue authorities from the seized material need not be returned; absent an express statutory bar, such derivative material may still be used in assessment and other lawful proceedings. Case-Laws VAT and Sales Tax Wed, 30 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154297