Constructive seizure: requisitioned books and assets treated as if found during a search, invoking section 42D protections. Where books of account, other documents or assets delivered to the requisitioning officer under the requisition procedure are treated, for the purposes of sub section (1), as if they had been taken into custody from the named person and found in that person's possession or control in the course of a search under the related search provision.
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.
Constructive seizure: requisitioned books and assets treated as if found during a search, invoking section 42D protections.
Where books of account, other documents or assets delivered to the requisitioning officer under the requisition procedure are treated, for the purposes of sub section (1), as if they had been taken into custody from the named person and found in that person's possession or control in the course of a search under the related search provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
