Power to enter and seize: authority to search premises, seize records and seal property to prevent tax concealment. Where the Commissioner reasonably suspects tax evasion or concealment, he may enter and search business premises, break locks if necessary, seize and remove records, books, registers, documents or goods, mark or copy them, make inventories, and seal premises; if removal is impracticable he may order preservation of items; sealed premises or detained items may be released on application subject to prescribed security; the Commissioner may requisition police or public servants and should, as far as possible, follow Code of Criminal Procedure search and seizure procedures. Powers also apply to dealers and third parties for audit or recovery.
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 enter and seize: authority to search premises, seize records and seal property to prevent tax concealment.
Where the Commissioner reasonably suspects tax evasion or concealment, he may enter and search business premises, break locks if necessary, seize and remove records, books, registers, documents or goods, mark or copy them, make inventories, and seal premises; if removal is impracticable he may order preservation of items; sealed premises or detained items may be released on application subject to prescribed security; the Commissioner may requisition police or public servants and should, as far as possible, follow Code of Criminal Procedure search and seizure procedures. Powers also apply to dealers and third parties for audit or recovery.
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