Is it mandatory that such ‘reasons to believe’ has to be recorded in writing by the proper officer, before issuing authorization for Inspection or Search and Seizure?

Is it mandatory that such ‘reasons to believe’ has to be recorded in writing by the proper officer, before issuing authorization for Inspection or Search and Seizure? https://www.taxtmi.com/acts?id=22630 Recording reasons to believe in writing is not invariably mandatory before authorising inspection, search or seizure, but the officer must disclose the material or information on which the belief is formed. While not required in every case, it is administratively preferable that the materials or information be recorded before issuing a search warrant or conducting a search to ensure accountability and clarity. en-us Thu, 22 Sep 2016 18:37:56 +0530 Thu, 22 Sep 2016 18:37:56 +0530 TaxTMI RSS Generator Is it mandatory that such ‘reasons to believe’ has to be recorded in writing by the proper officer, before issuing authorization for Inspection or Search and Seizure? https://www.taxtmi.com/acts?id=22630 Recording reasons to believe in writing is not invariably mandatory before authorising inspection, search or seizure, but the officer must disclose the material or information on which the belief is formed. While not required in every case, it is administratively preferable that the materials or information be recorded before issuing a search warrant or conducting a search to ensure accountability and clarity. Act-Rules Bills Thu, 22 Sep 2016 18:37:56 +0530 https://www.taxtmi.com/acts?id=22630