CA Final · Indirect Tax Laws · Inspection, Search, Seizure and Arrest
During a search of Bright Textiles Pvt Ltd, Pune, authorised officers seized ledgers and a laptop under section 67(2). The directors were denied nothing initially, but the finance head then refused to open a locked almirah. The company says that it will not be allowed copies of the seized ledgers. Which statement is correct under section 67?
The officer may break open the almirah because access was denied, and the company may take copies or extracts of seized documents in an authorised officer's presence. That right yields only where the proper officer thinks copying would prejudicially affect the investigation, so it is neither absolute nor non-existent.
- AThe officer may break open the almirah if access is denied, and the company may make copies or extracts of seized documents in the presence of an authorised officer, unless the proper officer feels this would prejudicially affect the investigationCorrect
- BThe officer may break open the almirah only with a Magistrate's order, and copies of seized documents can never be taken
- CThe officer cannot break open the almirah, but can only seal the premises, and the company has an absolute right to copies
- DThe officer may break open the almirah, and the company has no right to copies in any circumstances
Explanation
Section 67(4) empowers the authorised officer to seal or break open premises, almirah, electronic devices, box or receptacle where access is denied. Section 67(5) lets the person from whom documents are seized make copies or take extracts in the presence of an authorised officer, except where the proper officer's opinion is that this prejudicially affects the investigation. So the right is not absolute, and it is not denied altogether.
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