Search and seizure powers allow court-ordered search and seizure of company books with copying and return safeguards. Registrar or inspector may obtain a Special Court order to enter and search premises and seize a company's books and papers when there are reasonable grounds that such records may be destroyed, mutilated, altered, falsified or secreted; the company must be allowed to copy or extract material at its cost. Seized records must be returned as soon as practicable and not later than the one hundred and eightieth day, with a possible written extension for a further period; before return the Registrar or inspector may take copies, place identification marks, or otherwise deal with the records. The Code of Criminal Procedure provisions on searches and seizures apply mutatis mutandis.
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 allow court-ordered search and seizure of company books with copying and return safeguards.
Registrar or inspector may obtain a Special Court order to enter and search premises and seize a company's books and papers when there are reasonable grounds that such records may be destroyed, mutilated, altered, falsified or secreted; the company must be allowed to copy or extract material at its cost. Seized records must be returned as soon as practicable and not later than the one hundred and eightieth day, with a possible written extension for a further period; before return the Registrar or inspector may take copies, place identification marks, or otherwise deal with the records. The Code of Criminal Procedure provisions on searches and seizures apply mutatis mutandis.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
