https://www.taxtmi.com/article/detailed?id=866 Section 48 allows an inspector to apply to a Judicial Magistrate or Metropolitan Magistrate for an order to enter, search and seize books and papers of an LLP, its partners or related entities where there is reasonable cause to believe the documents may be destroyed or tampered with. The magistrate may authorize entry, search and seizure on the inspector's application after consideration and, if necessary, hearing; magistrates cannot act suo motu. Seized books and papers must be returned to the person from whose custody they were taken when no longer required, cannot be retained beyond the investigation and are subject to an outer limit of six months, and the procedure must follow the Code of Criminal Procedure. en-us Sat, 10 Jul 2010 17:02:24 +0530 Tue, 13 Jul 2010 05:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=866 Section 48 allows an inspector to apply to a Judicial Magistrate or Metropolitan Magistrate for an order to enter, search and seize books and papers of an LLP, its partners or related entities where there is reasonable cause to believe the documents may be destroyed or tampered with. The magistrate may authorize entry, search and seizure on the inspector's application after consideration and, if necessary, hearing; magistrates cannot act suo motu. Seized books and papers must be returned to the person from whose custody they were taken when no longer required, cannot be retained beyond the investigation and are subject to an outer limit of six months, and the procedure must follow the Code of Criminal Procedure. Articles Limited Liability Partnership - LLP Sat, 10 Jul 2010 17:02:24 +0530 https://www.taxtmi.com/article/detailed?id=866