Section 27(2) in The Kerala Agricultural Income Tax Act, 1991
(2)Subject to any rules made in this behalf, any authority referred to in sub-section (1) may impound and retain in its custody for such period, as it thinks fit, any books of accounts or other documents produced before it in any proceeding under this Act:Provided that such authority shall not impound any books of accounts or other documents without recording its reasons for so doing:Provided further that the Agricultural Income tax Officer shall not retain in his custody any such books of accounts for a period exceeding one hundred and eighty days and with the approval of the next superior authority, this period may be extended upto one month after the assessment for the year, to which such books of accounts or documents relate:Provided further that the person from whom such accounts or documents are impounded is entitled to an attested copy of such accounts or documents on application.
