https://www.taxtmi.com/acts?id=10257 An inspector investigating a limited liability partnership may apply to the appropriate Magistrate for authority to enter, search and seize books and papers where there are reasonable grounds to fear their destruction, alteration, falsification or secretions; the Magistrate may authorise entry, the manner of search and seizure, and necessary assistance. Seized records are to be kept in the inspector's custody only as necessary until the investigation concludes, subject to a prescribed maximum continuous retention, after which they must be returned and the Magistrate notified; identification marks may be placed on materials prior to return. Searches and seizures must otherwise comply with the Code of Criminal Procedure. en-us Fri, 07 Nov 2008 16:09:11 +0530 Fri, 07 Nov 2008 16:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10257 An inspector investigating a limited liability partnership may apply to the appropriate Magistrate for authority to enter, search and seize books and papers where there are reasonable grounds to fear their destruction, alteration, falsification or secretions; the Magistrate may authorise entry, the manner of search and seizure, and necessary assistance. Seized records are to be kept in the inspector's custody only as necessary until the investigation concludes, subject to a prescribed maximum continuous retention, after which they must be returned and the Magistrate notified; identification marks may be placed on materials prior to return. Searches and seizures must otherwise comply with the Code of Criminal Procedure. Act-Rules Bills Fri, 07 Nov 2008 16:09:11 +0530 https://www.taxtmi.com/acts?id=10257