Seizure of documents empowers inspectors to enter premises and seize or copy corporate records to preserve evidence during investigations. An inspector with reasonable grounds to suspect imminent loss or concealment of corporate books and papers may enter premises, seize documents necessary for an investigation after allowing the company to copy them, retain seized items until the investigation concludes, take copies or identification marks prior to return, and apply provisions of the Code of Criminal Procedure relating to searches and seizures 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.
Seizure of documents empowers inspectors to enter premises and seize or copy corporate records to preserve evidence during investigations.
An inspector with reasonable grounds to suspect imminent loss or concealment of corporate books and papers may enter premises, seize documents necessary for an investigation after allowing the company to copy them, retain seized items until the investigation concludes, take copies or identification marks prior to return, and apply provisions of the Code of Criminal Procedure relating to searches and seizures 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 
