https://www.taxtmi.com/caselaws?id=23430 Section 28(6) of the Kerala General Sales Tax Act, 1963 permits retention of seized books and documents beyond thirty days only if they are required for prosecution and a decision to prosecute is taken within that period, or if retention is validly authorised within the statutory time limit. The provision also sets an outer limit of sixty days from seizure for such retention. Even where documents are retained for prosecution, the assessee does not lose the right to obtain authenticated copies of the seized records. en-us Thu, 07 Jun 1990 00:00:00 +0530 Thu, 03 Oct 2013 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23430 Section 28(6) of the Kerala General Sales Tax Act, 1963 permits retention of seized books and documents beyond thirty days only if they are required for prosecution and a decision to prosecute is taken within that period, or if retention is validly authorised within the statutory time limit. The provision also sets an outer limit of sixty days from seizure for such retention. Even where documents are retained for prosecution, the assessee does not lose the right to obtain authenticated copies of the seized records. Case-Laws Income Tax Thu, 07 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23430