Search warrant authorisation under section 132 permits immediate entry, seizure and examination to protect revenue interests. Authorisation under the proviso to sub section (1) of section 132 permits immediate entry and search where delay in obtaining prior approval may prejudice the revenue, based on belief that required books, documents or undisclosed money, bullion, jewellery or valuables are kept at a specified place. The warrant empowers the officer to enter and search the place, search persons, mark, examine and copy books and documents, seize and inventory books, documents and valuables, convey seized items to tax custody, and requisition police or other 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.
Search warrant authorisation under section 132 permits immediate entry, seizure and examination to protect revenue interests.
Authorisation under the proviso to sub section (1) of section 132 permits immediate entry and search where delay in obtaining prior approval may prejudice the revenue, based on belief that required books, documents or undisclosed money, bullion, jewellery or valuables are kept at a specified place. The warrant empowers the officer to enter and search the place, search persons, mark, examine and copy books and documents, seize and inventory books, documents and valuables, convey seized items to tax custody, and requisition police or other officers to assist.
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