Section 44(6) in The Kerala Value Added Tax Act, 2003
(6)The accounts, registers, records or other documents seized under sub-section (5) shall not be retained by the officer seizing them beyond a period of one hundred and eighty days from the date of the seizure except with the permission of the next higher authority, unless they are required for any prosecution under this Act:Provided that the next higher authority shall not give permission to retain such accounts, registers records or other documents beyond a period of one year from the date of the seizure.
