Search and survey powers: survey under section 133A equated to search; 132A requisitioned documents treated as found. The amendment renumbers the existing provision as sub section (1) and inserts survey under section 133A into its scope, treating surveys as searches for the provision's purposes with retrospective effect from 1 June 2002. It adds a sub section (2) deeming books of account, documents and assets delivered to a requisitioning officer under the requisitioning regime to be treated as if found in the possession or control of the person from whom they were taken in a search, with retrospective effect from 1 October 1975.
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Provisions expressly mentioned in the judgment/order text.
Search and survey powers: survey under section 133A equated to search; 132A requisitioned documents treated as found.
The amendment renumbers the existing provision as sub section (1) and inserts survey under section 133A into its scope, treating surveys as searches for the provision's purposes with retrospective effect from 1 June 2002. It adds a sub section (2) deeming books of account, documents and assets delivered to a requisitioning officer under the requisitioning regime to be treated as if found in the possession or control of the person from whom they were taken in a search, with retrospective effect from 1 October 1975.
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