https://www.taxtmi.com/acts?id=15644 Registrar or inspector may obtain a Special Court order to enter and search premises and seize a company's books and papers when there are reasonable grounds that such records may be destroyed, mutilated, altered, falsified or secreted; the company must be allowed to copy or extract material at its cost. Seized records must be returned as soon as practicable and not later than the one hundred and eightieth day, with a possible written extension for a further period; before return the Registrar or inspector may take copies, place identification marks, or otherwise deal with the records. The Code of Criminal Procedure provisions on searches and seizures apply mutatis mutandis. en-us Thu, 22 Dec 2011 12:16:26 +0530 Thu, 22 Dec 2011 12:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15644 Registrar or inspector may obtain a Special Court order to enter and search premises and seize a company's books and papers when there are reasonable grounds that such records may be destroyed, mutilated, altered, falsified or secreted; the company must be allowed to copy or extract material at its cost. Seized records must be returned as soon as practicable and not later than the one hundred and eightieth day, with a possible written extension for a further period; before return the Registrar or inspector may take copies, place identification marks, or otherwise deal with the records. The Code of Criminal Procedure provisions on searches and seizures apply mutatis mutandis. Act-Rules Bills Thu, 22 Dec 2011 12:16:26 +0530 https://www.taxtmi.com/acts?id=15644