In order to decide the aforesaid contention it will be desirable to set out the material provisions of sec.132 of the Act, namely, sub secs.(8), (10) and (12) thereof, which run as follows: "132 (8) The books of account or other documents seized under sub section (1) or sub section (1A) shall not be retained by the authorised officer for a period exceeding one hundred and eighty days from the date of the seizure unless the reasons for retaining the same are recorded by him in writing and the approval of the Commissioner for such retention is obtained: Provided that the Commissioner shall not authorise the retention of the books of account and other documents for a period exceeding thirty days after all the proceedings under the Indian Income tax Act, 1922 (XI of 1922), or this Act in respect of the years for 823 which the books of account or other documents are relevant are completed.