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          Power of search, seizure, etc [ Section 37 ]

          Directorate of Enforcement

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          Investigative powers: designated enforcement officers may employ discovery, search, requisition and inspection powers analogous to income tax law. Section 37 empowers designated officers - the Director of Enforcement and enforcement officers not below Assistant Director - to investigate specified contraventions; ordinary enforcement officers are excluded. The Central Government may notify additional officers of the Central Government, State Governments or the Reserve Bank to investigate, subject to a minimum rank. Under Section 37(3), those officers exercise powers analogous to specified discovery, search, requisition, information gathering, survey and inspection powers conferred on income tax authorities by the Income tax Act, 1961, subject to that Act's limitations.
                            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.

                                  Investigative powers: designated enforcement officers may employ discovery, search, requisition and inspection powers analogous to income tax law.

                                  Section 37 empowers designated officers - the Director of Enforcement and enforcement officers not below Assistant Director - to investigate specified contraventions; ordinary enforcement officers are excluded. The Central Government may notify additional officers of the Central Government, State Governments or the Reserve Bank to investigate, subject to a minimum rank. Under Section 37(3), those officers exercise powers analogous to specified discovery, search, requisition, information gathering, survey and inspection powers conferred on income tax authorities by the Income tax Act, 1961, subject to that Act's limitations.





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                                  ActsIncome Tax
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