Search and seizure

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....ion (2) of section 37A by a 7[Chief Commissioner or Commissioner] shall be in Form M-2. (3) Every authorisation referred to in sub-rule (2) shall be in writing under the signature of the officer issuing the authorisation and shall bear his seal. (4) Any person in charge of or in any building, place, vessel, vehicle or aircraft authorised to be searched shall, on demand by the officer authorised to exercise the powers of search and seizure under section 37A (hereinafter referred to as the authorised officer) and on production of the authority, allow him free ingress thereto and afford all reasonable facilities for a search therein. (5) If ingress into such building or place cannot be so obtained, it shall be lawful for the authorised o....

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....any such vessel, vehicle or aircraft, whether that of the person to be searched or of any other person, if after notification of his authority and purpose and demand of admittance duly made, he cannot otherwise obtain admittance: Provided that if any such vessel, vehicle or aircraft is occupied by a woman, who according to custom, does not appear in public, the authorised officer shall, before entering such vessel, vehicle or aircraft, give notice to such woman that she is at liberty to withdraw and shall afford her every reasonable facility for withdrawing. (7) Any person referred to in clause (ii) of sub-section (1) of section 37A may be searched by the authorised officer with such assistance as he may consider necessary. If such pers....

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....rson is searched under clause (ii) of sub-section (1) of section 37A, a list of all things taken possession of shall be prepared and a copy thereof shall be delivered to such person. A copy thereof shall be forwarded to the 10[Chief Commissioner or Commissioner] and, where the authorisation has been issued by any officer other than the 11[Chief Commissioner or Commissioner], also to that officer. (12) The authorised officer may convey the books of account and other documents, if any, seized by him in the course of the search made by him to the 12[Deputy Commissioner] or to any other authority not below the rank of Wealth-tax Officer employed in the execution of the Act. (13) The 13[Assessing Officer] to whom the books of account or othe....