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CA Final · Indirect Tax Laws · Inspection, Search, Seizure and Arrest

An authorised officer, on search of Verma Textiles' premises, finds the owner refusing access to a locked almirah and a password-protected laptop that are suspected to hold concealed records. After seizure, the officer prepares an inventory. Which statement is correct?

When access is denied, the authorised officer may break open the premises door and also any almirah, electronic device, box or receptacle suspected to hold concealed records. The officer must prepare an inventory of what is seized and get it signed by the person from whom the items were seized.

  1. AThe officer may break open the almirah and electronic devices because access was denied, and the inventory must be signed by the person from whom the items were seizedCorrect
  2. BThe officer can break open only the door of the premises, not almirahs or electronic devices
  3. CThe officer must obtain a Magistrate's warrant before breaking open the almirah
  4. DThe inventory is optional where documents are seized and need not be signed by the person

Explanation

Section 67(4) empowers the officer authorised under section 67(2) to seal or break open the door of premises, or any almirah, electronic device, box or receptacle where access is denied. The rules require an inventory of the seized items, and the person from whom they were seized must sign it. Restricting the power to the premises door understates section 67(4). No Magistrate warrant is required, and the inventory is mandatory.

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