Chapter: 1.2.1 Rights and duties during search operation

Rights and duties during search operation

Search & seizure provisions. Power of search and seizure is an overriding power of the state for the protection of social security that power Is necessarily regulated by law.

The Income Tax department is the backbone of the economy of the country. Their officers occupy high positions in the society and are authorized to carry out raids, search seizure etc as per the provisions of the law.

Powers of authorized officers while conducting the search and seizure.

Rule 112

•    Powers to search and seizure
•    Prescribed forms to be used for issue of search warrants.
•    Obligation of the person incharge or present.
•    Power to break open any outer or inner door or window to obtain ingress.
•    Parda nasheen lady
•    Authority to stop a moving vessel, vehicle or aircraft.
•    Power to break upon box, locker, safe, almirah or other receptacles.
•    Power to restrain
•    Power to search any person who has got out of or is about to get into or is present in a building, place vessel, vehicle or aircraft
•    Search of a woman only by a woman.
•    Calling of two or more witnesses is essential before making search.
•    Witnesses not required to attend as a witness of search in any proceedings under the act.
•    Permission to the occupant including the person in-charge or the representative to be present at the time of search.
•    Seized articles to be kept in sealed packages bearing identification marks.
•    To convey the seized books and assets to the custodian.
•    Procedure to be followed by the custodian.
•    Authorized officer is empowered to call the sealed package from the custodian.