Search and seizure.

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....his Code, was issued, has omitted or failed to furnish the material as required by such summon or notice;           (b) any person to whom a summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause to be produced, any material which will be useful for, or relevant to, any proceeding under the Income-tax Act, 1961or the Wealth-tax Act, 1957, as they stood before the commencement of this Code, or under this Code; or           (c) any person is in possession of any material which represents either wholly or partly the tax bases or property which has not been, or would not be, disclosed for the purposes of t....

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....necessary facility to inspect such material;        (e) seize any such material, not being stock-in-trade, found as a result of such search;        (f) place marks of identification on any material, being books of account or other documents, or make or cause to be made extracts or copies therefrom;        (g) make a note or an inventory of any such material including stock-in-trade.    (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) The Competent Investigating ....

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....icer may serve an order on the owner or the person, who is in immediate possession or control of any material, that he shall not remove, part with or otherwise deal with it except with his prior permission, where in the opinion of the Authorised Officer—       (a) it is not possible or practicable to take physical possession of such material, not being stock-in-trade, to a safe place due to its volume, weight or other physical characteristics (including its dangerous nature) and such action of the Authorised Officer shall be deemed to be seizure under clause (e) of sub-section (2); or       (b) it is not practicable to seize such material [for reasons other than those mentioned in cl....