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2013 (6) TMI 671 - HC - VAT and Sales TaxRetention of documents - How long can the accounts, registers, records or other documents seized under the provisions of the Kerala Value Added Tax Act, 2003 be retained by the officer seizing them - held that:- The documents in the instant case (numbering about 23) including purchase bills, stock register, retail invoices, etc., were seized from the business premises of the petitioner under exhibit P3 receipt dated November 10, 2011. The petitioner is a registered dealer under the Act engaged in the business of gold jewellery with the trade name "Malabar Gold" and the business premises was its branch at Pathanamthitta. The intelligence squad of the Department of Commercial Taxes also took physical stock of the jewellery available in the premises and prepared exhibit P2 shop inspection report on the same day. - more than 18 months (540 days) have now expired after the seizure of the documents and its retention by the Intelligence Officer without any demonstrable reason. It is however fairly conceded by Mr. V. V. Asokan, Advocate on behalf of the petitioner, that a notice dated March 7, 2013 under section 67(1) of the Act proposing to impose a penalty has been received. But the proceedings for the imposition of penalty under sections 67, 68, 69 and 70 of the Act are altogether different from prosecution covered by sections 71, 72 and 73 of the Act. I cannot therefore agree with the contention of Mr. Shaij Raj. T.K., Government Pleader on behalf of the respondents, that proceedings for penalty tantamount to proceedings for prosecution. - Decided in favour of assessee.
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