Retention of seized materials: require physical handover at transfers and personal liability for any loss be fixed. Where approval is sought under section 132(8) for retention of seized or impounded books of account and documents, the Competent Authority must ensure physical handover of such materials by the officer in charge at the time of transfer, mark a copy of the handover note to the Competent Authority, and fix personal responsibility and report to the Board if seized materials are lost or untraceable.
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.
Retention of seized materials: require physical handover at transfers and personal liability for any loss be fixed.
Where approval is sought under section 132(8) for retention of seized or impounded books of account and documents, the Competent Authority must ensure physical handover of such materials by the officer in charge at the time of transfer, mark a copy of the handover note to the Competent Authority, and fix personal responsibility and report to the Board if seized materials are lost or untraceable.
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