Skip to content

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

Officer Rao, authorised under section 67(2), visits the premises of Ganga Textiles in Surat. The proprietor refuses entry, and the almirah holding suspected concealed registers is locked and access to it is denied. Which statement is correct under the CGST Act, 2017?

The officer may seal or break open the door of the premises and break open the almirah, electronic devices, box or receptacle, because access has been denied. The Act grants this power directly to the officer authorised under the search provision, without needing a magistrate's warrant.

  1. AThe officer may seal or break open the door of the premises and break open the almirah, electronic devices, box or receptacleCorrect
  2. BThe officer may break open the almirah but not the door of the premises
  3. CThe officer must first obtain a warrant from the Magistrate before breaking open anything
  4. DThe officer can only serve an order of prohibition and leave

Explanation

Section 67(4) empowers the authorised officer to seal or break open the door of any premises or break open any almirah, electronic devices, box or receptacle where access is denied. The Act does not require a magistrate warrant for this. The prohibition order applies to goods that are not practicable to seize, not to denied access.

Did you get it right without looking?

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

Practise Inspection, Search, Seizure and ArrestFree diagnostic mock

More Inspection, Search, Seizure and Arrest questions