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          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.

          <h1>Wealth tax search and seizure powers permit entry, seizure, inventory and summary asset estimation to secure tax liabilities.</h1> Section 37A authorises specified tax officers, on reasonable belief of concealed or undisclosed books, documents or disproportionate assets, to enter and search premises and persons, break open receptacles, mark, copy and seize documents and assets, requisition assistance, examine persons on oath, and make inventories. It presumes ownership and veracity of seized items, provides a 120 day summary estimation and retention procedure by the Assessing Officer to secure tax, interest and penalties, limits document retention periods, permits non-removal orders for bulky or dangerous assets, and allows applications to supervisory authorities for relief; CrPC search provisions and Board rules apply.

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