Prevention of smuggling of antiquities: tax officers must notify archaeologists and withhold disposal pending expert advice. Where an article seized during a search appears prima facie to be an antiquity or art treasure, income-tax officers must immediately notify the Superintending Archaeologist for identification and valuation, report the archaeologist's advice and particulars to the Director of Inspection (Inv.) in duplicate, and must not release or dispose of the article until receiving instructions; income-tax authorities are not permitted to sell or auction antiquities and acquisition by Government is subject to compensation handled under the income-tax provisions.
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.
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Prevention of smuggling of antiquities: tax officers must notify archaeologists and withhold disposal pending expert advice.
Where an article seized during a search appears prima facie to be an antiquity or art treasure, income-tax officers must immediately notify the Superintending Archaeologist for identification and valuation, report the archaeologist's advice and particulars to the Director of Inspection (Inv.) in duplicate, and must not release or dispose of the article until receiving instructions; income-tax authorities are not permitted to sell or auction antiquities and acquisition by Government is subject to compensation handled under the income-tax provisions.
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