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CMA Final · Direct Tax Laws and International Taxation · Survey, Search and Seizure

During a search under section 247 of the Income-tax Act, 2025, the authorised officer finds that a bank locker cannot practicably be seized, for reasons other than the volume, weight or dangerous nature of its contents. He serves an order restraining the owner from dealing with it. Which statement is correct?

Such a restraint order cannot remain in force for more than sixty days from its date, and serving it is not treated as seizure of the locker. The six-month period relates to provisional attachment of property, which is a separate power.

  1. AThe order may stay in force up to sixty days from the date of the order and is not deemed to be seizureCorrect
  2. BThe order may stay in force for six months and is deemed to be seizure
  3. CThe order may stay in force up to ninety days and is deemed to be seizure
  4. DThe order has no time limit but is not deemed to be seizure

Explanation

Section 247(4)(b) allows a restraint order on a bank locker where seizure is not practicable for reasons other than those in clause (a). It cannot remain in force for more than sixty days from the date of the order, and serving it is not deemed seizure. Six months is the validity of provisional attachment, a different power.

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