Skip to content

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

During a search under section 67(2) of the CGST Act, the owner of Meenakshi Traders refuses access to a locked almirah suspected to hold unrecorded stock registers. What power does the authorised officer have?

The authorised officer may seal or break open the premises' door and may break open any almirah, electronic device, box or receptacle suspected to conceal goods, accounts, registers or documents where access is denied. This power is conferred directly by section 67(4).

  1. AHe may only record the refusal and wait for a court order
  2. BHe may seal or break open the door of premises, or break open the almirah or electronic device, where access is deniedCorrect
  3. CHe may break open only the premises' door, not almirahs or electronic devices
  4. DHe may do so only after obtaining the Magistrate's permission under the Code of Criminal Procedure

Explanation

Section 67(4) empowers the officer authorised under section 67(2) to seal or break open the door of any premises and to break open any almirah, electronic devices, box or receptacle where access is denied. No Magistrate's prior permission is required in that provision, and the power is not limited to doors.

Did you get it right without looking?

One question tells you little. A timed set on Inspection, Search, Seizure, Arrest and Prosecution shows your real accuracy, how long you take and where you lose marks.

Practise Inspection, Search, Seizure, Arrest and ProsecutionFree diagnostic mock

More Inspection, Search, Seizure, Arrest and Prosecution questions