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=24659 The officer is not required to state reasons to believe in writing before issuing an authorization for search, but must disclose the material or information on which the belief was formed; reasons need not be recorded in every case, though recording supporting materials before issuing a warrant or conducting a search is recommended. en-us Mon, 03 Apr 2017 16:26:15 +0530 Mon, 03 Apr 2017 16:26:15 +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=24659 The officer is not required to state reasons to believe in writing before issuing an authorization for search, but must disclose the material or information on which the belief was formed; reasons need not be recorded in every case, though recording supporting materials before issuing a warrant or conducting a search is recommended. Act-Rules Bills Mon, 03 Apr 2017 16:26:15 +0530 https://www.taxtmi.com/acts?id=24659