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1973 (8) TMI 130 - CALCUTTA HIGH COURTExtract: .......r, the retention of the books after 21 days from the date of seizure has become illegal and without jurisdiction, The rule is, therefore, made absolute. There will be a writ in the nature of mandamus commanding the respondents to return the seized books of accounts and records to the petitioner. There will be no order as to costs. Petition allowed.
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