Power of inspection and seizure enables tax officers to search premises and provisionally detain goods pending proceedings. A proper officer of specified rank may, on reasoned belief of tax evasion or concealment by taxable persons, transporters, warehouse operators or custodians, authorise inspections and, where goods or documents relevant to proceedings are secreted, conduct searches and seizures. Officers may seal or break open premises and devices, take custody of documents (allowing copies unless prejudicial), provisionally release goods on bond or security or on payment, and must return goods if no notice is issued within the prescribed period; perishable or hazardous goods may be designated for prompt disposal and inventories prepared.
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 inspection and seizure enables tax officers to search premises and provisionally detain goods pending proceedings.
A proper officer of specified rank may, on reasoned belief of tax evasion or concealment by taxable persons, transporters, warehouse operators or custodians, authorise inspections and, where goods or documents relevant to proceedings are secreted, conduct searches and seizures. Officers may seal or break open premises and devices, take custody of documents (allowing copies unless prejudicial), provisionally release goods on bond or security or on payment, and must return goods if no notice is issued within the prescribed period; perishable or hazardous goods may be designated for prompt disposal and inventories prepared.
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