Search and seizure powers for tax inspection enable seizure, provisional release, and disposal safeguards for seized goods. Senior tax officers may authorise inspections and may search for and seize goods, documents, books or electronic devices believed relevant to tax proceedings; seized material must be retained only as necessary, persons may copy documents unless prejudicial to investigation, goods may be provisionally released on bond, security or payment, and specified perishable or hazardous goods may be disposed of promptly with prescribed inventory and procedures.
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 for tax inspection enable seizure, provisional release, and disposal safeguards for seized goods.
Senior tax officers may authorise inspections and may search for and seize goods, documents, books or electronic devices believed relevant to tax proceedings; seized material must be retained only as necessary, persons may copy documents unless prejudicial to investigation, goods may be provisionally released on bond, security or payment, and specified perishable or hazardous goods may be disposed of promptly with prescribed inventory and procedures.
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