Power to seize: authorised officers may seize or restrict removal of books and documents to preserve evidence. Regulation 13 authorises an authorised officer executing a warrant to seize books of account or other documents found during a search, or obtain signatures on such documents as applicable under regulation 14(2). If seizure is not practicable, the officer may serve the prescribed Form C or Form D order prohibiting removal or dealing with the items without prior permission, and the person in possession must take steps to ensure compliance.
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 seize: authorised officers may seize or restrict removal of books and documents to preserve evidence.
Regulation 13 authorises an authorised officer executing a warrant to seize books of account or other documents found during a search, or obtain signatures on such documents as applicable under regulation 14(2). If seizure is not practicable, the officer may serve the prescribed Form C or Form D order prohibiting removal or dealing with the items without prior permission, and the person in possession must take steps to ensure compliance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
