https://www.taxtmi.com/caselaws?id=15813 Promissory notes validly attached and seized as negotiable instruments in recovery proceedings were not protected by the survey restriction in section 133A(4). The Court treated the survey power as limited to inspection, verification, statement recording and related acts, and held that its prohibition on removal of books, documents, cash, stock or valuable articles could not defeat a distinct recovery action taken by the Tax Recovery Officer under rule 30 of the Second Schedule. The challenge therefore failed, and the notes were not liable to be returned. en-us Tue, 09 Sep 1997 00:00:00 +0530 Sat, 29 Aug 2009 12:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15813 Promissory notes validly attached and seized as negotiable instruments in recovery proceedings were not protected by the survey restriction in section 133A(4). The Court treated the survey power as limited to inspection, verification, statement recording and related acts, and held that its prohibition on removal of books, documents, cash, stock or valuable articles could not defeat a distinct recovery action taken by the Tax Recovery Officer under rule 30 of the Second Schedule. The challenge therefore failed, and the notes were not liable to be returned. Case-Laws Income Tax Tue, 09 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15813