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Start Free TrialValue Added Tax Act, 2003 Section 52
Title: Production and Inspection of Documents and Powers of Entry, Search and Seizure
State: Karnataka
Year: 2003
.....the dealers place of residence, and including the search of the dealer or person acting on behalf of the dealer found there, where concealment of facts relating to the business are suspected. (e) to seize any accounts, registers or documents from the dealer, where he has reason to suspect that a dealer is attempting to avoid or evade tax or is concealing his tax liability in any manner, after recording such reasons in writing, and give the dealer or any other person from whose custody such accounts, records or documents are seized, a receipt for and, if requested, copies of the same and may retain them in his custody for examination, inquiry, prosecution or other legal proceedings for such period as he considers necessary. (f) to seal any box or receptacle, godown or building or any part of the godown or building in which accounts or taxable goods are suspected to be kept or stored, where the owner or the person-in-charge of the business or any other person-in-charge of the business or any other person-in-occupation either leaves the premises or is not available or fails or refuses to open any box or receptacle, godown or building or any part of the godown or building when.....
View Complete Act List Judgments citing this sectionKarnataka Value Added Tax Act, 2003 Section 52
Title: Production and Inspection of Documents and Powers of Entry, Search and Seizure
State: Karnataka
Year: 2003
.....the dealers place of residence, and including the search of the dealer or person acting on behalf of the dealer found there, where concealment of facts relating to the business are suspected. (e) to seize any accounts, registers 4[including electronic tax registers] or documents from the dealer, where he has reason to suspect that a dealer is attempting to avoid or evade tax or is concealing his tax liability in any manner, after recording such reasons in writing, and give the dealer or any other person from whose custody such accounts, records 4[including electronic tax registers] or documents are seized, a receipt for and, if requested, copies of the same and may retain them in his custody for examination, inquiry, prosecution or other legal proceedings for such period as he considers necessary. (f) to seal any box or receptacle, godown or building or any part of the godown or building in which accounts or taxable goods are suspected to be kept or stored, where the owner or the person-in-charge of the business or any other person-in-charge of the business or any other person-in-occupation either leaves the premises or is not available or fails or refuses to open any box.....
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 20
Title: Production and Inspection of Documents and Powers of Entry, Search and Seizure
State: Karnataka
Year: 2004
.....to enter and search such places, including the search of the promoter or person acting on behalf of the promoter found there, where concealment of facts relating to the business are suspected, (e) to seize any accounts, registers or documents from the promoter or other person, where he has reason to suspect that a promoter or other person is attempting to avoid or evade tax or is concealing his tax liability in any manner, after recording such reasons in writing, and give the promoter or any other person from whose custody such accounts, records or documents are seized, a receipt for and, if requested, copies of the same and may retain them in his custody for examination, inquiry, prosecution or other legal proceedings for such period as he considers necessary, (f) to seal any box or receptacle, godown or building or any part of the godown or building in which accounts or lottery tickets are suspected to be kept or stored, where the owner or the person-in-charge of the business or any other person-in-charge of the business or any other person-in-occupation either leaves the premises or is not available or fails or refuses to open any box or receptacle, godown or building or.....
View Complete Act List Judgments citing this sectionPrevention of Money-laundering Act, 2002 Chapter V
Title: Summons, Searches and Seizures, Etc
State: Central
Year: 2002
.....by him, and (iii) record the statement of any person present in the place which may be useful for, or relevant to, any proceeding under this Act. Section 17 - Search and seizure (1) Where 1[the Director or any other officer not below the rank of Deputy Director authorised by him for the purposes of this section], on the basis of information in his possession, has reason to believe (the reason for such belief to be recorded in writing) that any person--- (i) has committed any act which constitutes money-laundering, or (ii) is in possession of any proceeds of crime involved in money-laundering, or (iii) is in possession of any records relating to money-laundering, then, subject to the rules made in this behalf, he may authorise any officer subordinate to him to-- (a) enter and search any building, place, vessel, vehicle or aircraft where he has reason to suspect that such records or proceeds of crime are kept; (b) break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (a) where the keys thereof are not available; (c) seize any record or property found as a result of such search; (d).....
View Complete Act List Judgments citing this sectionChemical Weapons Convention Act, 2000 Chapter V
Title: Inspection, Search, Seizure and Forfeiture
State: Central
Year: 2000
.....with the intention of adversely affecting the operation of such instrument or Equipment, he shall be guilty of an offence punishable under this Act. Section 22 - Power to issue warrant and authorization (1) A Metropolitan Magistrate or a Judicial Magistrate of the first class or any Magistrate of the second class specially empowered by the State Government in this behalf, may issue a warrant for the arrest of any person whom he has reason to believe to have committed any offence punishable under Chapter VI or for the search, whether by day or by night, of any industry, building, conveyance or place in which he has reason to believe that any goods in relation to which an offence punishable under Chapter VI has been committed or any document or other goods which may furnish evidence of the commission of such offence is kept or concealed. (2) Any enforcement officer or such other officer of the National Authority as is empowered in this behalf by general or special order by the Central Government or any such officer of a State Government as is empowered in this behalf by general or special order of the State Government, if he has reason to believe from personal knowledge.....
View Complete Act List Judgments citing this sectionCode of Criminal Procedure, 1973 Section 100
Title: Persons in Charge of Closed Place to Allow Search
State: Central
Year: 1973
.....some person in his behalf, shall, in every instance, be permitted to attend during the search, and a copy of the list prepared under this section, signed by the said witnesses, shall be delivered to such occupant or person. (7) When any person is searched under sub-section (3), a list of all things taken possession of shall be prepared, and a copy thereof shall be delivered to such person. (8) Any person who, without reasonable cause, refuses or neglects to attend and witness a search under this section, when called upon to do so by an order in writing delivered or tendered to him, shall be deemed to have committed an offence under section 187 of the Indian Penal Code (45 of 1860).
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Chapter 13
Title: Searches, Seizure and Arrest
State: Central
Year: 1962
.....medical practitioner" means any person who holds a qualification granted by an authority specified in the Schedule to the Indian Medical Degrees Act, 1916 (7 of 1916), or notified under section 3 of that Act, or by an authority specified in any of the Schedules to the Indian Medical Council Act, 1956 (102 of 1956). Section 104 - Power to arrest 3[(1) If an officer of customs empowered in this behalf by general or special order of the Commissioner of Customs has reason to believe that any person in India or within the Indian customs waters has committed an offence punishable under section 132 or section 133 or section 135 or section 135A or section 136, he may arrest such person and shall, as soon as may be, inform him of the grounds for such arrest.] (2) Every person arrested under sub-section (1) shall, without unnecessary delay, be taken to a magistrate. (3) Where an officer of customs has arrested any person under sub-section (1), he shall, for the purpose of releasing such person on bail or otherwise, have the same powers and be subject to the same provisions as the officer-in-charge of a police station has and is subject to under the2Code of Criminal Procedure,.....
View Complete Act List Judgments citing this sectionCode of Criminal Procedure, 1973 Section 165
Title: Search by Police Officer
State: Central
Year: 1973
.....officer subordinate to him to make the search, and he shall deliver to such subordinate officer an order in writing, specifying the place to be searched, and so far as possible, the thing for which search is to be made; and such subordinate officer may thereupon search for such thing in such place. (4) The provisions of this Code as to search-warrants and the general provisions as to searches contained in section 100 shall, so far as may be, apply to a search made under this section. (5) Copies of any record made under sub-section (1) or sub-section (3) shall forthwith be sent to the nearest Magistrate empowered to take cognizance to the offence, and the owner or occupier of the place searched shall, on application, be furnished, free of cost, with a copy of the same by the Magistrate.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 132
Title: Search and Seizure
State: Central
Year: 1961
.....thing represents either wholly or partly income or property which has not been, or would not be, disclosed for the purposes of the Indian Income-tax Act, 1922 (11 of 1922), or this Act (hereinafter in this section referred to as the undisclosed income or property), then, - (A) the Director General or Director or the Chief Commissioner or Commissioner, as the case may be, may authorise any 3[Additional Director or Additional Commissioner or] 4[Joint Director], 5[Joint Commissioner], 6[Assistant Director or Deputy Director], 7[Assistant Commissioner or Deputy Commissioner] or Income-tax Officer, or (B) such 8[Additional Director or Additional Commissioner] 9[Joint Director] or 10[Joint Commissioner], as the case may be, may authorise any 11[Assistant Director or Deputy Director], 12[Assistant Commissioner or Deputy Commissioner] or Income-tax Officer, (the officer so authorised in all cases being hereinafter referred to as the authorised officer) to - (i) enter and search any building, place, vessel, vehicle or aircraft where he has reason to suspect that such books of account, other documents, money, bullion, jewellery or other valuable article or thing are kept; (ii).....
View Complete Act List Judgments citing this sectionWealth-tax Act, 1957 Section 37A
Title: Power of Search and Seizure
State: Central
Year: 1957
.....w.e.f. 1-10-1988. 8. Inserted by the Finance (No. 2) Act, 1988, w.e.f. 1-10-1998. 9. Substituted for "or Wealth-tax Officer" by the Finance Act, 1988 w.e.f. 1-4-1989. 10. Substituted by Act 4 of 1988, section 154(1)(c), for "articles or things including money" w.e.f. 1-4-1989. 11. Substituted by Act 4 of 1988, section 154(1)(d) w.e.f. 1-4-1989. 12. Substituted by Act 4 of 1988, section 154(1)(e), for "any article or things including money" w.e.f. 1-4-1989. 13. Substituted by Act 4 of 1988, section 154(1)(1), for "section 10" w.e.f. 1-4-1989. 14. Inserted by Act 4 of 1988, section 154(1)(g) w.e.f. 1-9-1989. 15. Substituted by Act 4 of 1988, section 154(2)(a), for "articles or things including money" w.e.f. 1-4-1989. 16. Substituted by Act 4 of 1988, section 127, for "Joint Director of Inspection" w.e.f. 1-4-1988. 17. Substituted by Act 21 of 1998 w.e.f. 1-10-1998. 18. Substituted by Act 4 of 1988, section 127, for "Commissioner" w.e.f. 1-4-1988. 19. Substituted by Act 4 of 1988, section 154(2) (b), for "section 10" w.e.f. 1-4-1989. 20. Inserted by Act 4 of 1988, section. 154(3) w.e..f 1-4-1989. 21. Inserted by Act 4 of 1988, section 154(4) w.e.f......
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