Custody of seized records: Commissioner must issue receipt, permit inspection and copying, and return records subject to an undertaking. Section 62 requires the Commissioner to give a receipt and obtain acknowledgement when books or documents are seized, or to leave and record the receipt if acknowledgement is refused. Seized records are retained in the Commissioner's custody for a limited period and then returned, subject to a written undertaking to produce them when required. The person may inspect the records and make copies at their own cost. Custody may be extended if proceedings are pending or for recorded reasons.
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.
Custody of seized records: Commissioner must issue receipt, permit inspection and copying, and return records subject to an undertaking.
Section 62 requires the Commissioner to give a receipt and obtain acknowledgement when books or documents are seized, or to leave and record the receipt if acknowledgement is refused. Seized records are retained in the Commissioner's custody for a limited period and then returned, subject to a written undertaking to produce them when required. The person may inspect the records and make copies at their own cost. Custody may be extended if proceedings are pending or for recorded reasons.
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