https://www.taxtmi.com/acts?id=33949 Before executing a search, the authorised officer must call two or more independent and respectable inhabitants to witness the search and may issue a written order requiring their attendance. If, after reasonable steps, no witness is available or willing, the officer may record that fact and execute the warrant while video-graphed; the search is not invalid solely for lack of a witness. Persons witnessing the search are not compelled to be witnesses in quasi-judicial proceedings unless lawfully summoned. en-us Tue, 25 Dec 2018 11:50:17 +0530 Wed, 26 Dec 2018 16:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=33949 Before executing a search, the authorised officer must call two or more independent and respectable inhabitants to witness the search and may issue a written order requiring their attendance. If, after reasonable steps, no witness is available or willing, the officer may record that fact and execute the warrant while video-graphed; the search is not invalid solely for lack of a witness. Persons witnessing the search are not compelled to be witnesses in quasi-judicial proceedings unless lawfully summoned. Act-Rules SEBI Tue, 25 Dec 2018 11:50:17 +0530 https://www.taxtmi.com/acts?id=33949