Invalid search warrant under income tax law vitiates search and blocks further proceedings based on the seizure.

A search under section 132(1) requires prior satisfaction on relevant information, and the warrant of authorisation must be complete and specify the person to be searched; a blank or general warrant is invalid. A search and seizure carried out under such an incomplete warrant is illegal. Because proceedings under section 132(5) depend on a valid search and lawful seizure, an invalid search destroys the foundation for further action under that provision.

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Issues: Whether the search and seizure conducted on the petitioners' premises was valid where the warrant of authorisation was issued in blank and whether proceedings under section 132(5) could be sustained on the basis of such search and seizure.

Analysis: Action under section 132(1) required the Commissioner's satisfaction on the basis of relevant information, and that satisfaction had to exist before authorising the search. The warrant of authorisation had to be complete in all respects and could not be a general or blank warrant leaving the person to be searched unspecified. A search carried out under such an incomplete warrant was illegal. Since proceedings under section 132(5) could be initiated only where assets were validly seized under section 132(1), an invalid search and seizure destroyed the foundation for further action under section 132(5).

Conclusion: The search warrant and the resulting search and seizure were illegal, and proceedings under section 132(5) could not be taken against the petitioners.

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