Power to search and seize: authorised tax officers may inspect premises and seize goods or records under procedural safeguards. Proper officers (not below Joint Commissioner) may authorise inspection, search and seizure of premises, goods, documents or books where there are reasons to suspect tax evasion, suppression of transactions, excess input tax claims or concealment. Seized items may be provisionally released on bond, security or payment of tax, interest and penalty; documents not relied upon for issuing notice must be returned within thirty days. Officers may seal or force entry, prepare inventories for specified perishable or hazardous goods, and apply CrPC search and seizure procedures with the Commissioner substituted for certain magistrate references.
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 to search and seize: authorised tax officers may inspect premises and seize goods or records under procedural safeguards.
Proper officers (not below Joint Commissioner) may authorise inspection, search and seizure of premises, goods, documents or books where there are reasons to suspect tax evasion, suppression of transactions, excess input tax claims or concealment. Seized items may be provisionally released on bond, security or payment of tax, interest and penalty; documents not relied upon for issuing notice must be returned within thirty days. Officers may seal or force entry, prepare inventories for specified perishable or hazardous goods, and apply CrPC search and seizure procedures with the Commissioner substituted for certain magistrate references.
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