Search warrant authorisation permits officers to require delivery of seized books, documents and assets for tax proceedings. Warrant of authorisation empowers a designated officer to require delivery of books of account, other documents or assets taken into custody when a ... Summary
Search warrant authorisation permits officers to require delivery of seized books, documents and assets for tax proceedings.
Warrant of authorisation empowers a designated officer to require delivery of books of account, other documents or assets taken into custody when a summons or notice was issued and the summoned person omitted or failed to produce those items, or when such items are useful or relevant to tax proceedings and represent income or property not disclosed.
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