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CMA Final · Indirect Tax Laws and Practice · Inspection, Search, Seizure, Arrest and Prosecution

A taxable person's books were seized on 1 March under Section 67(2). Some seized documents were not relied upon in the show cause notice issued on 20 June. Within what period from the issue of the notice must these non-relied documents be returned?

Documents or books not relied upon for the notice must be returned within a period not exceeding thirty days of the issue of the notice. The time runs from the notice date, not from the seizure, so the notice of 20 June starts the thirty-day period.

  1. AWithin 15 days of the notice
  2. BWithin a period not exceeding 30 days of the issue of the noticeCorrect
  3. CWithin 6 months of the notice
  4. DWithin 60 days of the seizure

Explanation

Section 67(3) requires documents, books or things not relied upon for the notice to be returned within a period not exceeding thirty days of the issue of the notice. The period runs from the notice date, not the seizure date. Six months relates to the notice after seizure of goods.

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