TMI Blog1974 (3) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... x, Cannanore, made a sudden inspection of the petitioner's shop on 8th March, 1973, and seized therefrom a rough daybook for the year 1972-73 written up to 7th March, 1973, and 9 account slips. The petitioner made repeated requests to the first respondent to return the records seized from his custody without any success. On 26th October, 1973, he filed this petition for a writ of mandamus or other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is time. The representative who produced the accounts was not in a position to explain regarding the real nature of the transactions involved. Hence, correct and exact turnover of suppression involved in the seized records could not be ascertained. These books are absolutely necessary for launching the prosecution." In support of the above plea, reliance is naturally placed on clause (a) of sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a prosecution as stated in the counter-affidavit. It may be that, after seizing the records, the authority concerned may find that the dealer has also committed an offence; and then it would be open for him to launch a prosecution. The right to retain the records seized under the above provision is only for a period of 30 days, unless they are required for a prosecution. In other words, the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y "required for an existing prosecution". It may include a prosecution existing at the time of the seizure and also one which the authority may institute within the period of 30 days for which he is entitled to retain the records. If it were otherwise, it would be giving a blank cheque to the authority concerned for retaining the records for any amount of time. It would be enough if he says that h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds after the period of 30 days from the date of their seizure in anticipation of a prosecution or a contemplated prosecution is not warranted by section 28(3)(a) of the Act. 3. In the result, I allow this petition and direct the first respondent to return the records seized from the petitioner within one month from this date, The first respondent will pay the costs of the petitioner. Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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