Section 5C(7) in The Kerala Tax on Luxuries Rules, 1976
(7)If on search, the assessing authority finds any accounts, registers or other documents which he has reason to suspect that the proprietor 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 proprietor as may be necessary and shall give the proprietor a receipt for the same. The accounts and registers so seized shall be returned to the proprietor within thirty days and in cases where permission of the next higher authority under section 13 has been obtained, within sixty days from the date of seizure, unless they are required for a prosecution.
