Document preservation obligations require production and cooperation, while the Director General gains enhanced powers to compel and seize records. Officers, employees and agents of a party under investigation must preserve and produce all information, books, papers and records and assist the Director General. The Director General may require production from third parties, examine persons on oath and record those examinations for use in evidence, retain produced material for a specified initial period and obtain certified copies for parties at cost. Where records may be destroyed or concealed, the Director General may seek magistrate authorisation to enter, search and seize premises and may requisition assistance; searches and seizures otherwise follow the Code of Criminal Procedure.
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.
Document preservation obligations require production and cooperation, while the Director General gains enhanced powers to compel and seize records.
Officers, employees and agents of a party under investigation must preserve and produce all information, books, papers and records and assist the Director General. The Director General may require production from third parties, examine persons on oath and record those examinations for use in evidence, retain produced material for a specified initial period and obtain certified copies for parties at cost. Where records may be destroyed or concealed, the Director General may seek magistrate authorisation to enter, search and seize premises and may requisition assistance; searches and seizures otherwise follow the Code of Criminal Procedure.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
