CA Final · Indirect Tax Laws · Inspection, Search, Seizure and Arrest
During a search at the godown of Kaveri Agro Ltd, officers find goods liable to confiscation in a sealed room. The company's manager refuses to open the door, saying the keys are with the director who is abroad. Which statement is correct under section 67 of the CGST Act?
The authorised officer may seal or break open the door of the premises, as well as any almirah, electronic device, box or receptacle, where access is denied. No Magistrate order or consent from the director is required, because section 67(4) confers this power directly on the officer authorised to search and seize.
- AThe officer must obtain a Magistrate's order before breaking open the door
- BThe officer cannot proceed until the director returns and gives consent
- CThe officer authorised under sub-section (2) may seal or break open the door of the premises or any almirah, electronic device, box or receptacle where access is deniedCorrect
- DThe officer may break open only almirahs and boxes, and not the door of the premises
Explanation
Section 67(4) empowers the officer authorised under sub-section (2) to seal or break open the door of any premises, or any almirah, electronic devices, box or receptacle, where access is denied. No Magistrate order is required. The option limiting the power to almirahs and boxes is wrong because the door of the premises is expressly covered.
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