Seizure - Definition - Law Dictionary Home Dictionary Definition seizure

Definition :

Seizure, 'seizure' means something different because here seizure means that the Commissioner would take into possession the account books and take them outside the possession of the assessee, Mangat Rai v. State of Madhya Pradesh (1969) 2 SCC 697: (1970) 2 SCR 151.

The act or an instance of taking possession of a person or property by legal right or process, esp., in constitutional law, a confiscation or arrest that may interfere with a person's reasonable expectation of privacy, Black's Law Dictionary, 7th Edn., p. 1363.

Merely holding books found lying in the premises for perusing them cannot properly be regarded as seizure because seizure implies doing something over and above holding an article in one's hand, Chandrika Sao v. State of Bihar, AIR 1967 SC 170 (173). [Bihar Sales Tax Act, 1947, s. 17]

Means holding books, found lying in the premises for perusing them, cannot properly be regarded as seizure, because seizure implies doing something over and above holding an article in one's hand, Chandrika Sao v. State of Bihar, AIR 1967 SC 170: (1964) 1 SCJ 116: (1964) Mad LJ (Cr) 42.

Means the act of taking possession of property by virtue of a warrant or legal authority. It is the power to take possession of something after or by a court order, legislative enactment or other legal process, Municipal Corporation of Delhi v. J.B. Bottling Company Pvt. Ltd., New Delhi, (1978) 2 FAC 23: 29 (Del): (1978) Punj LR (DS) 57: (1978) Cr LJ 96.