https://www.taxtmi.com/caselaws?id=168945 Seized accounts, registers and other records under section 44(6) of the Kerala Value Added Tax Act, 2003 cannot be retained beyond 180 days unless, within that period, the officer forms a definite decision that they are required for prosecution or obtains permission from the next higher authority. A mere possibility of prosecution, pending penalty proceedings, or vague assertions are insufficient to justify continued custody. The provision is intended to prevent indefinite retention of business records without statutory basis, because prolonged detention can disrupt the dealer's operations. On the facts stated, the records had to be returned, subject to any lawful prosecution that may be pursued. en-us Thu, 27 Jun 2013 00:00:00 +0530 Mon, 06 Apr 2015 19:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168945 Seized accounts, registers and other records under section 44(6) of the Kerala Value Added Tax Act, 2003 cannot be retained beyond 180 days unless, within that period, the officer forms a definite decision that they are required for prosecution or obtains permission from the next higher authority. A mere possibility of prosecution, pending penalty proceedings, or vague assertions are insufficient to justify continued custody. The provision is intended to prevent indefinite retention of business records without statutory basis, because prolonged detention can disrupt the dealer's operations. On the facts stated, the records had to be returned, subject to any lawful prosecution that may be pursued. Case-Laws VAT and Sales Tax Thu, 27 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168945