Warrant of authorisation to secure delivery or inventory of books, documents or seized items for wealth-tax proceedings. Where a person has been served a summons under s.37(1) or a notice under s.16(4) and has failed to produce specified books or documents, or such items have been taken into custody, the warrant authorises specified officers to require delivery of those books or documents or to require a note or inventory of articles or things (including money) taken into custody to assist proceedings under the Wealth-tax Act, 1957.
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 to secure delivery or inventory of books, documents or seized items for wealth-tax proceedings.
Where a person has been served a summons under s.37(1) or a notice under s.16(4) and has failed to produce specified books or documents, or such items have been taken into custody, the warrant authorises specified officers to require delivery of those books or documents or to require a note or inventory of articles or things (including money) taken into custody to assist proceedings under the Wealth-tax Act, 1957.
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