Joseph Antony And Anr. vs Deputy Commissioner Of Agricultural ... on 29 June, 1994
This decision was relied on by this Court in Sree Rajvel and Company v. State of Kerala [1993] 88 STC 551. That was a case where Sub-section (6) of Section 28 as it stands now came up for consideration. The learned Judge held that Sub-section (6) of Section 28 empowers the officer seizing the documents in exercise of the powers under Sub-section (5) to retain the same beyond a period of thirty days from the date of seizure, provided he takes a decision to prosecute within thirty days from the date of the seizure. I respectfully agree with this view expressed by the learned Judge. Therefore, my conclusion is that, if there is failure to take a decision by the officer who seized the documents whether they are required for prosecution or not within thirty days of the date of seizure, further retention beyond thirty days would be unauthorised. Therefore, continued retention of the documents by the respondents in this case is only to be declared illegal.