TaxTMI 
TaxTMI 
Power of search and seizure
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....sp; (c) any person is in possession of ^8[any money, bullion, jewellery or other valuable article or thing] disproportionate to his known assets, particulars of which will be useful for, or relevant to, any proceeding under this Act, then,- (A) the ^9[Director-General or Director] or the ^10[Chief Commissioner or Commissioner], as the case may be, may authorise any ^11[Joint Director], ^12[Joint Commissioner], ^13[Assistant Director ^14[or Deputy Director]], ^15[Assistant Commissioner ^16[or Deputy Commissioner] or Income-tax Officer], or (B) such ^17[Joint Director] or ^18[Joint Commissioner] may authorise any ^19[Assistant Director] ^20[or Deputy Director] or ^21[Assistant Commissioner [or Deputy Commissioner] or Income-tax Officer], (the officer so authorised in all cases being hereafter in this section referred to as the authorised officer) to- (i) enter and search any building, place, vessel, veh....
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.... it is not possible or practicable to take physical possession of any valuable article or thing and remove it to a safe place due to its volume, weight or other physical characteristics or due to its being of a dangerous nature, the authorised officer may serve an order on the owner or the person who is in immediate possession or control thereof that he shall not remove, part with or otherwise deal with it except with the previous permission of such authorised officer and such action of the authorised officer shall be deemed to be seizure of such valuable article or thing under clause (iv) of this sub-section.] ^32(2) Where any ^33[Chief Commissioner or Commissioner], in consequence of information in his possession, has reason to suspect that any books of account or other documents, ^34[money, bullion, jewellery or other valuable article or thing] in respect of which an officer has been authorised by the ^35[Director General or Director] or any other ^36[Chief Commissioner or Commissioner] or any such ^37[Joint Director] or ^38[Joint Commissioner] as may be empowered in this behalf by the Board to take action under clauses (i) to (vi) of sub-section (1) ....
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.... (5) Where any books of account or other documents, articles or things including money are found in the possession or control of any person in the course of a search, it may be presumed that- (i) such books of account or other documents, articles or things including money belong to such person; (ii) the contents of such books of account or other documents are true; and (iii) the signature and every other part of such books of account or other documents which purport to be in the handwriting of any particular person or which may reasonably be assumed to have been signed by, or to be in the handwriting of, any particular person, are in that person's handwriting, and in the case of a document stamped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested. ^43[(5A) Where any money, bullion, jewellery or other v....
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....A) against such other person and all the provisions of this section shall apply accordingly.] (6) The books of account or other documents, seized under sub-section (1) or sub-section (2), shall not be retained by the authorised officer for a period exceeding one hundred and eighty days from the date of the seizure unless the reasons for retaining the same are recorded by him in writing and the approval of the ^45[Chief Commissioner or Commissioner] for such retention is obtained: Provided that the ^46[Chief Commissioner or Commissioner] shall not authorise the retention of the books of account or other documents for a period exceeding thirty days after all the proceedings under this Act in respect of the years for which the books of account or other documents are relevant are completed. ^47[(6A) An order under sub-section (3A) shall not be in force for a period exceeding sixty days from the date of the order, except where the authorised officer, for reasons to be recorded in writing by him, extends the period of operation of the order beyond sixty days, after obtaining the approval of the ^48[....
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....an opportunity of being heard, pass such orders as it or he thinks fit.] (11) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to searches shall apply, so far as may be, to searches under this section. (12) The Board may make rules in relation to searches or seizure under this section; and in particular and without prejudice to the generality of the foregoing power, such rules may provide for the procedure to be followed by the authorised officer- (i) for obtaining ingress into any building, place, vessel, vehicle or aircraft to be searched where free ingress thereto is not available; (ii) for ensuring the safe custody of any books of account or other documents seized. ^55[Explanation 1.-In computing the period referred to in sub-section (5A) for the purposes of that sub-section, any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded. &nb....
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.... Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Assistant Director of Inspection" 14. Inserted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 15. Substituted for "or Wealth-tax Officer" by the Direct Tax Laws (Amendment) Act,1987 (as amended by the Finance Act, 1988), w.e.f. 1-4-1988. 16. Inserted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 17. Substituted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Before it was read as:- "Deputy Director" Earlier "Deputy Director" was substituted for "Deputy Director of Inspection" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-10-1988. 18. Substituted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Before it was read as:- "Deputy Commissioner" Earlier "Deputy Commissioner" was substituted for "Inspecting Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 19. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Assistant Director of Inspection" 20. Inserted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 21. Substituted vide Direct Tax Laws (Amendment) Act,1987 (as amended by the Finance ....
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....4-1988. Before it was read as:- "Commissioner" 40. Substituted vide Direct Tax Laws (Amendment) Act,1987 (as amended by the Finance Act, 1988), w.e.f. 1-4-1988. Before it was read as:- "section 10" 41. Inserted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 42. Inserted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 43. Inserted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 44. Substituted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Before it was read as:- "Deputy" 45. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Commissioner" 46. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Commissioner" 47. Inserted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 48. Substituted vide Finance (No. 2) Act,1991, w.e.f. 1-10-1991. Before it was read as:- "Chief Commissioner or Commissioner" Earlier amendment was made by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 49. Substituted vide Finance (No. 2) Act,1991, w.e.f. 1-10-1991. Before it was read as:- "Chief Commissioner or Commissioner" Ear....
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....ection 37 of the Wealthtax Act, 1957 or a notice under sub-section (4) of section 16 of the Wealth-tax Act, 1957, is issued to [name of the person] to produce, or cause to be produced, books of account or other documents which will be useful for, or relevant to, proceedings under the Wealthtax Act, 1957, for the assessment year/years commencing on he would not produce, or cause to be produced, such books of account or other documents as required by such summons or notice; Sarvashri/Shri/Shrimati are/is in possession of articles or things (including money) wholly disproportionate to their/his/her known assets, particulars of which will be useful for, or relevant to, proceedings under the Wealthtax Act, 1957; And whereas I have reason to suspect that such books of account, other documents, articles or things (including money) have been kept and are to be found in (specify particulars of the building/place/vessel/vehicle/aircraft); This is to authorise and require you name of the Deputy Director or of the Deputy Commissioner or of the Assistant Director or of the Assistant Commissioner or the Income-tax Officer -- (a) to enter and search the said building/place/vessel/vehi....
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....ealth-tax Act, 1957, has been issued by the Deputy Commissioner/the Assistant Commissioner/the Income-tax Officer to [name of the person] on [date] to produce, or cause to be produced, books of account or other documents specified in the relevant summons or notice and he will not produce, or cause to be produced, such books of account or other documents as required by such summons or notice; if a summons under sub-section (1) of section 37 of the Wealth-tax Act, 1957, or a notice under sub-section (4) of section 16 of the Wealth-tax Act, 1957, is issued to [name of the person] to produce, or cause to be produced, books of account or other documents which would be useful for, or relevant to, the proceedings under the Wealth-tax Act, 1957, for the assessment year/years commencing on , he would not produce, or cause to be produced, such books of account or other documents as required by such summons or notice; Sarvashri/Shri/Shrimati are/is in possession of articles or things (including money) wholly disproportionate to their/his/her known assets, particulars of which will be useful for, or relevant to, proceedings under the Wealthtax Act, 1957; And whereas I have reason t....
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....h-tax Act, 1957 To, The Deputy Director, The Deputy Commissioner, The Assistant Director, The Assistant Commissioner, The Income-tax Officer, Whereas information has been laid before me and on the consideration thereof, I have reason to suspect that the books of account or other documents, articles or things (including money) in respect of which [name and designation of authorised has been officer] authorised by the Director General or Director/Chief Commissioner or Commissioner/Deputy Director/Deputy Commissioner to take action under clauses (i) to (vi) of sub-section (1) of section 37A of the Wealthtax Act, 1957, or is kept in particulars of the building, place, vessel, vehicle or aircraft] [specify And whereas the building/place/vessel/vehicle/aircraft specified above has/have not been mentioned in the warrant of authorisation under sub-section (1) of section 37A of the Wealth-tax Act, 1957, by the Director General or Director /Chief Commissioner or Commissioner /Deputy Director /Deputy Commissioner ; This is to authorise and require you (name of the Deputy Director or of the Deputy Commissioner or of the Assistant Director or of the Assistant....