Chapter IX - Reciprocal Arrangement for Assistance in Certain Matters and Procedure for Attachment and Confiscation of Property (From Section 55 to Section 61)
Power of survey authorises entry to premises and inspection of records, verification of proceeds and information gathering. An authority believing an offence under section 3 has been committed, with reasons recorded in writing, may enter authorised places to inspect records, verify proceeds of crime or related transactions, and require persons present to furnish relevant information; places include locations where records or property relating to the act are stated to be kept. After the survey the authority must forward the reasons and material in a sealed envelope to the Adjudicating Authority. The authority may mark inspected records, make extracts or copies, inventory verified property, and record statements of persons present.
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.
Power of survey authorises entry to premises and inspection of records, verification of proceeds and information gathering.
An authority believing an offence under section 3 has been committed, with reasons recorded in writing, may enter authorised places to inspect records, verify proceeds of crime or related transactions, and require persons present to furnish relevant information; places include locations where records or property relating to the act are stated to be kept. After the survey the authority must forward the reasons and material in a sealed envelope to the Adjudicating Authority. The authority may mark inspected records, make extracts or copies, inventory verified property, and record statements of persons present.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
