Search and survey protection: states urged to provide armed police assistance to secure tax enforcement operations and deter obstruction. The communication directs State police heads to provide adequate and timely armed police protection to Income-tax search and survey parties, urging coordination between Income-tax investigation directors and local police to establish standing arrangements or assist as requests arise, because increased assaults and organised violence against tax personnel hinder searches, seizures and revenue enforcement.
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 survey protection: states urged to provide armed police assistance to secure tax enforcement operations and deter obstruction.
The communication directs State police heads to provide adequate and timely armed police protection to Income-tax search and survey parties, urging coordination between Income-tax investigation directors and local police to establish standing arrangements or assist as requests arise, because increased assaults and organised violence against tax personnel hinder searches, seizures and revenue enforcement.
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