Section 13(6) in The Kerala Tax on Luxuries Acts, 1976
(6)The accounts, registers, records or other documents seized under Sub-section (5) shall not be retained by the assessing authority beyond a period of thirty days from the date of seizure except with the permission of such authority as may be specified by the Government in this behalf, unless they are required for any prosecution under this Act;Provided that the authority specified by the Government under this Sub-section shall not give permission to retain such accounts, registers, records or other documents beyond a period of forty five days from the date of the seizure.
