https://www.taxtmi.com/caselaws?id=8801 A statutory power of seizure under section 132 of the Income-tax Act was treated as a primary power, with entry, search and breaking open receptacles regarded as incidental to that power. On that basis, property representing undisclosed income could be seized even if it was in court custody or in the possession of a person other than the suspected defaulter, and the authorised officer could be treated as entitled to possession for purposes of section 523 of the Criminal Procedure Code. The requirement of reason to believe was held satisfied on the facts, and no prior search of the defaulter's own premises was necessary before seizure. en-us Fri, 13 Oct 1972 00:00:00 +0530 Thu, 04 Jun 2009 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8801 A statutory power of seizure under section 132 of the Income-tax Act was treated as a primary power, with entry, search and breaking open receptacles regarded as incidental to that power. On that basis, property representing undisclosed income could be seized even if it was in court custody or in the possession of a person other than the suspected defaulter, and the authorised officer could be treated as entitled to possession for purposes of section 523 of the Criminal Procedure Code. The requirement of reason to believe was held satisfied on the facts, and no prior search of the defaulter's own premises was necessary before seizure. Case-Laws Income Tax Fri, 13 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8801