Section 34(9) in Kerala General Sales Tax Rules, 1963
(9)If on search, such officer finds any accounts, registers or other documents which he has reasons to suspect that the dealer is maintaining with a view to evading the payment of any tax or fee due from him under the Act, he shall, for reasons to be recorded in writing, seize such accounts, registers and documents of the dealer as may be necessary and shall give the dealer a receipt for the same. The accounts and registers so seized shall be returned to the dealer within thirty days and in cases where permission of the next higher authority under sub-section (6) of section 28 has been obtained within Sixty days from the date of seizure unless they are required for a prosecution.
