Warrant of authorisation permits urgent search, seizure and removal of books and assets when delay would prejudice revenue. A warrant under the proviso to sub-section (1) of section 37A authorises urgent entry, search and seizure where delay would prejudice revenue, based on belief that a person has failed or will fail to produce books, documents, or possesses disproportionate articles; it permits searching premises and persons, marking and listing documents, examining, copying, seizing and conveying books and articles to the tax office, making inventories, and requisitioning police or central government officers to assist.
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.
Warrant of authorisation permits urgent search, seizure and removal of books and assets when delay would prejudice revenue.
A warrant under the proviso to sub-section (1) of section 37A authorises urgent entry, search and seizure where delay would prejudice revenue, based on belief that a person has failed or will fail to produce books, documents, or possesses disproportionate articles; it permits searching premises and persons, marking and listing documents, examining, copying, seizing and conveying books and articles to the tax office, making inventories, and requisitioning police or central government officers to assist.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
