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

During a search of a godown, the authorised officer of central tax finds the owner has refused access to a locked almirah believed to hold concealed account books. Which statement conforms to Section 67 of the CGST Act, 2017?

The authorised officer may break open the almirah, box, electronic devices or the premises door where access is denied. Section 67(4) gives this power directly to the officer authorised under sub-section (2), and no separate Magistrate's warrant is needed.

  1. AThe officer may break open the almirah only after obtaining a Magistrate's warrant
  2. BThe officer authorised under sub-section (2) may seal or break open the door of the premises or break open the almirah, electronic devices, box or receptacle where access is deniedCorrect
  3. CThe officer may only serve an order of prohibition and cannot break open anything
  4. DOnly a Commissioner personally may break open the almirah

Explanation

Section 67(4) empowers the officer authorised under sub-section (2) to seal or break open premises, almirah, electronic devices, box or receptacle where access is denied. No Magistrate warrant is required under that provision. The prohibition order applies only when seizure is not practicable.

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