https://www.taxtmi.com/caselaws?id=156013 Retention of seized records beyond thirty days under section 41 of the Tamil Nadu General Sales Tax Act, 1959 was held not to become illegal merely because the permission of the next higher authority was not communicated to the dealer. The provision required higher authority approval for continued retention, but it did not impose any statutory duty of communication, so non-communication alone could not vitiate the seizure or retention. As the records had already been directed to be returned, no further relief survived and the writ petitions were dismissed. en-us Tue, 20 Dec 1988 00:00:00 +0530 Wed, 11 Sep 2013 18:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156013 Retention of seized records beyond thirty days under section 41 of the Tamil Nadu General Sales Tax Act, 1959 was held not to become illegal merely because the permission of the next higher authority was not communicated to the dealer. The provision required higher authority approval for continued retention, but it did not impose any statutory duty of communication, so non-communication alone could not vitiate the seizure or retention. As the records had already been directed to be returned, no further relief survived and the writ petitions were dismissed. Case-Laws VAT and Sales Tax Tue, 20 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156013