Chapter: 1.2.3 Searcg of specific premises in Rights and Duties

Search of specific premises

Shop: normally following features are specially looked into by the department while conducting search at shops:
(a) Stock;
(b) Cash;
(c) Account books.

The assesses should take following precautions:
1. The cash book be kept up-to-date and the cash balances struck from day-to-day;
2. All the vouchers pertaining to the current period be readily available so that it should be possible to tally the cash balance at any point of time during the day;
3. Where day-to-day stock register is maintained, up to date entries should be made and the item-wise balances should tally with the stock which may be found on physical verification; and
4. Delivery challans or invoices or the bills, as the case may be of the goods received or sent out during the course of the day should be kept readily available so that it should be possible to strike the balance of the stock also at any point of time during the course of the day.

Residence :- normally following aspects are looked into during the search of residence :
1. Unaccounted cash.
2. Unaccounted jewellery.
3. Diaries, note books and other documents, containing unaccounted transaction, undisclosed income and assets;
4. Unaccounted gadgets, unaccounted personal expenditure, lavish living expenses on domestic servants, schooling and so on;
5. Unaccounted investment in construction of the houses if any;
6. Locker keys;
7. Secret cellars, if any.

Rights during the course of search operations in relation to personal liberty.

During the course of search operations, the assessee is entitled to carry on all his day-to-day activities in so far as those activities do not obstruct the smooth conduct of search operations. Particular rights of the assessee are listed below:

a.    He is entitled to medical aid in case of his illness or illness of any member of his family.
b.    He is entitled to observance of all aspects to his religious sentiments during the course of search operations by all the members of the search party.
c.    He is entitled to meals and going of his children to school.
d.    He is entitled to be represented by an advocate or chartered accountant or any other legal representative.
e.    He is entitled to present himself or by an authorized representative at the time of search under rule 112(8).
f.    He is entitled to leave the premises unless he is ordered by the authorized officer not to do so for the reason on his presence being essential for the conduct of search proceedings, e.g., for making a statement under section 132(4) or for making keys of rooms, receptacles, etc., available and so on. In other words, he cannot leave in defiance of lawful orders of the authorized officer necessary for execution of warrant under section 132.