Warrant under section 37A authorises tax officers to enter, search, seize records and requisition assistance during wealth tax probes. Warrant under sub section (2) of section 37A authorises specified officers to enter and search buildings, places, vessels, vehicles or aircraft where books, documents, articles or money relevant to wealth tax proceedings are suspected; to search persons, mark and list identification marks on discovered records, examine and copy or extract from such records, seize and take possession of books and documents, inventory articles and convey seized materials to the Deputy Commissioner's office or an authorised officer, and to requisition police or Central Government officers to assist in executing section 37A and related rules.
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 under section 37A authorises tax officers to enter, search, seize records and requisition assistance during wealth tax probes.
Warrant under sub section (2) of section 37A authorises specified officers to enter and search buildings, places, vessels, vehicles or aircraft where books, documents, articles or money relevant to wealth tax proceedings are suspected; to search persons, mark and list identification marks on discovered records, examine and copy or extract from such records, seize and take possession of books and documents, inventory articles and convey seized materials to the Deputy Commissioner's office or an authorised officer, and to requisition police or Central Government officers to assist in executing section 37A and related rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
