Search and seizure powers for tax inspectors enable entry, seizure, inventory and evidential presumptions in wealth-tax inquiries. Sections 37A and 37B empower authorised inspection and wealth-tax officers, on information giving reason to believe in non-production, concealment or possession of disproportionate assets, to search premises and persons, break open receptacles, seize, mark, copy and inventory books, documents, articles and money, requisition assistance, examine on oath, and rely on specified evidential presumptions. Retention of seized material is time-limited and subject to Commissioner approval and Board review of objections. Section 37B permits requisition of material held by other authorities and applies the procedural safeguards and presumptions of section 37A to requisitioned material.
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.
Search and seizure powers for tax inspectors enable entry, seizure, inventory and evidential presumptions in wealth-tax inquiries.
Sections 37A and 37B empower authorised inspection and wealth-tax officers, on information giving reason to believe in non-production, concealment or possession of disproportionate assets, to search premises and persons, break open receptacles, seize, mark, copy and inventory books, documents, articles and money, requisition assistance, examine on oath, and rely on specified evidential presumptions. Retention of seized material is time-limited and subject to Commissioner approval and Board review of objections. Section 37B permits requisition of material held by other authorities and applies the procedural safeguards and presumptions of section 37A to requisitioned material.
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