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

During a search at the premises of Sundaram Exports, an officer authorised under section 67(2) finds a locked steel almirah and an electronic device suspected to hold concealed records. The proprietor refuses to provide access. Which statement is correct?

The authorised officer may break open the almirah and the electronic device. Section 67(4) allows sealing or breaking open premises, almirahs, electronic devices, boxes or receptacles where access is denied and concealment of goods or documents is suspected, without needing a court order.

  1. AThe authorised officer may break open the almirah and electronic device, as access is deniedCorrect
  2. BThe officer must first obtain a court order before breaking open anything
  3. CThe officer may break open the premises door but not an almirah or electronic device
  4. DThe officer may only record the refusal and issue a penalty notice

Explanation

Section 67(4) empowers the officer authorised under sub-section (2) to seal or break open the door of premises and to break open any almirah, electronic devices, box or receptacle where access is denied and goods or documents are suspected to be concealed. The power covers almirahs and electronic devices, so the third option is wrong.

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