Power to search and seize permits officers to inspect premises and seize goods and documents with procedural safeguards. A proper officer (not below Joint Commissioner) may authorise inspection of business premises and, where goods or documents relevant to proceedings are believed secreted, may authorise or conduct search and seizure, including sealing or forcible entry. Seized documents not relied on for notice must be returned within thirty days; copies may be taken unless prejudicial. Goods may be provisionally released on bond/security or payment; absent notice within six months they must be returned subject to one extension. Perishable goods may be prescribed for immediate disposal and inventory. CrPC search and seizure provisions apply with a Commissioner substitution.
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 permits officers to inspect premises and seize goods and documents with procedural safeguards.
A proper officer (not below Joint Commissioner) may authorise inspection of business premises and, where goods or documents relevant to proceedings are believed secreted, may authorise or conduct search and seizure, including sealing or forcible entry. Seized documents not relied on for notice must be returned within thirty days; copies may be taken unless prejudicial. Goods may be provisionally released on bond/security or payment; absent notice within six months they must be returned subject to one extension. Perishable goods may be prescribed for immediate disposal and inventory. CrPC search and seizure provisions apply with a Commissioner substitution.
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