Search and seizure authority under section 37A authorises entry, search, marking, copying and seizure of tax-related books and items. A warrant of authorisation under section 37A authorises named tax officers, on reasoned information that summonses or notices have not been complied with or that disproportionate assets exist, to enter and search specified premises or conveyances; to search persons suspected of concealing relevant books, documents or articles; to mark, list, examine, copy and seize such books and documents; to inventory articles or money found; and to convey seized materials to a tax office and exercise related powers under the Act.
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 authority under section 37A authorises entry, search, marking, copying and seizure of tax-related books and items.
A warrant of authorisation under section 37A authorises named tax officers, on reasoned information that summonses or notices have not been complied with or that disproportionate assets exist, to enter and search specified premises or conveyances; to search persons suspected of concealing relevant books, documents or articles; to mark, list, examine, copy and seize such books and documents; to inventory articles or money found; and to convey seized materials to a tax office and exercise related powers under the Act.
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