Skip to content

CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Inspection, Search, Seizure, Offences and Penalties

Officers searching the premises of Mehta Metals, Mumbai, under Section 67(2) are denied access to a locked steel almirah believed to hold concealed accounts. Which statement is correct?

The authorised officer may break open the almirah because access was denied. Section 67(4) specifically empowers an officer authorised under sub-section (2) to seal or break open premises, almirahs, electronic devices, boxes or receptacles where access is denied, without a Magistrate's order.

  1. AThe officer must first obtain a Magistrate's order before breaking it open
  2. BThe officer may break open the almirah only after a separate Tribunal permission
  3. CThe officer may break open the almirah since access was denied, as sub-section (4) allowsCorrect
  4. DThe officer may only seal the premises and wait for the owner to consent

Explanation

Section 67(4) gives the officer authorised under sub-section (2) the power to seal or break open the door of premises or break open any almirah, electronic devices, box or receptacle where access is denied. No Magistrate or Tribunal permission is mentioned there. Waiting for consent is not required.

Did you get it right without looking?

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

Practise Inspection, Search, Seizure, Offences and PenaltiesFree diagnostic mock

More Inspection, Search, Seizure, Offences and Penalties questions