Section 5C(8) in The Kerala Tax on Luxuries Rules, 1976
(8)When any accounts, registers or documents of a proprietor seized by any assessing authority have to be returned to the proprietor, such return may be made after taking such extracts there from as may be considered necessary. The authority making the return shall affix his signature or official seal or both on such accounts, registers or documents and the proprietor shall give a receipt in acknowledgement, which shall mention the details of the records returned and the number and particulars of the places where the signature or the seal, or both have been affixed on the accounts, registers or documents returned to him.
