Deemed seizure: service of non-removal order prevents dealing with books and records absent written permission. An authorised officer authorised under the statutory search and seizure framework may, when physical seizure is impracticable, issue a written order prohibiting removal, parting with or dealing with specified books, accounts, documents or other relevant records/articles without prior written permission; service of that order constitutes a deemed seizure under the proviso to regulation 13.
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.
Deemed seizure: service of non-removal order prevents dealing with books and records absent written permission.
An authorised officer authorised under the statutory search and seizure framework may, when physical seizure is impracticable, issue a written order prohibiting removal, parting with or dealing with specified books, accounts, documents or other relevant records/articles without prior written permission; service of that order constitutes a deemed seizure under the proviso to regulation 13.
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