Search and seizure powers can lawfully extend to other government departments, subject to prior courteous notification. Orders under search and seizure provisions may be validly directed at sister departments to seize documents, money, bullion or other valuables or to restrain them from parting with such items; the Commissioner or assessing officer should send a polite official communication to the sister department explaining the circumstances and provisions authorising the action.
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 seizure powers can lawfully extend to other government departments, subject to prior courteous notification.
Orders under search and seizure provisions may be validly directed at sister departments to seize documents, money, bullion or other valuables or to restrain them from parting with such items; the Commissioner or assessing officer should send a polite official communication to the sister department explaining the circumstances and provisions authorising the action.
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