Search and seizure powers authorise authorised officers to enter, inspect and seize material in tax investigations. The Competent Investigating Authority may authorise an Authorised Officer to search and seize when information gives reason to believe summoned persons have failed to produce material, will not produce material relevant to tax proceedings, or possess undisclosed tax bases or property. The Authorised Officer may enter and break locks, search persons, inspect books and electronic records, seize non-stock-in-trade material, mark, copy and inventory documents, requisition assistance, and examine persons on oath; Code of Criminal Procedure search and seizure provisions apply as far as possible and the Board may prescribe related procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Search and seizure powers authorise authorised officers to enter, inspect and seize material in tax investigations.
The Competent Investigating Authority may authorise an Authorised Officer to search and seize when information gives reason to believe summoned persons have failed to produce material, will not produce material relevant to tax proceedings, or possess undisclosed tax bases or property. The Authorised Officer may enter and break locks, search persons, inspect books and electronic records, seize non-stock-in-trade material, mark, copy and inventory documents, requisition assistance, and examine persons on oath; Code of Criminal Procedure search and seizure provisions apply as far as possible and the Board may prescribe related procedures.
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