Search and seizure

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....r would not, produce or cause to be produced, any material which will be useful for, or relevant to, any preceding under the Income-tax Act, 1961, or the Wealth-tax Act, 1957, or under this Code, or     (c) any person is in possession of any material which represents either wholly or partly the tax base or property which has not been, or would not be, disclosed for the purposes of the Income-tax Act, 1961, or the Wealth-tax Act, 1957, or this Code (hereinafter in this section referred to as the undisclosed tax base or property). (2)  The Authorised Officer shall, in pursuance to an authorisation issued under subsection (1), carry out the search and seizure operation and, for this purpose, have all the powers to - ....

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....     (h) make a note or an inventory of any such material. (3)  A Competent Investigating Authority may exercise the powers of search and seizure conferred under sub-section (1), if he exercises jurisdiction over the person referred to in sub-section (1). (4)  However, the Competent Investigating Authority may also exercise the powers of search and seizure conferred under sub-section (1), if -     (a) the building, place, vessel, vehicle or aircraft, referred to in sub-section (2), is located within the area of his jurisdiction regardless of the fact that he does not have jurisdiction over the person referred to in sub-section (1); and     (b) he has reason to believe that a....