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    <title>Launching of Prosecution in Search &amp; Seizure cases</title>
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    <description>Prosecutions in search and seizure operations must be initiated promptly for offences such as refusal to answer questions, refusal to sign statements, false statements, obstruction of public servants, failure to produce documents or returns, and related criminal offences, with complaints filed before an assessee applies to the Settlement Commission to prevent statutory immunity. Senior officials are required to prioritise, monitor, and report monthly on initiation of prosecution complaints, with performance judged on the quality and number of cases.</description>
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      <description>Prosecutions in search and seizure operations must be initiated promptly for offences such as refusal to answer questions, refusal to sign statements, false statements, obstruction of public servants, failure to produce documents or returns, and related criminal offences, with complaints filed before an assessee applies to the Settlement Commission to prevent statutory immunity. Senior officials are required to prioritise, monitor, and report monthly on initiation of prosecution complaints, with performance judged on the quality and number of cases.</description>
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