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

During a search, an officer seizes documents from Sundaram Traders. Which statement is correct under section 67 of the CGST Act?

Sundaram Traders may make copies or take extracts in the presence of an authorised officer, at the time and place the officer indicates. The right is lost only where the proper officer thinks copying would prejudicially affect the investigation, as provided in section 67(5).

  1. ASundaram Traders may make copies or extracts in the presence of an authorised officer, unless the proper officer opines that this would prejudicially affect the investigationCorrect
  2. BSundaram Traders may take copies at any time and place of its choice without the officer present
  3. CSundaram Traders has no right to copies until the proceedings end
  4. DSundaram Traders may take copies only after getting the originals returned

Explanation

Section 67(5) gives the person from whose custody documents are seized the right to make copies or take extracts in the presence of an authorised officer, at the place and time the officer indicates. The exception is where, in the proper officer's opinion, copying would prejudicially affect the investigation. The other options ignore the officer's presence or the stated exception.

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