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

Under section 247 of the Income-tax Act, 2025, an authorised officer finds a heavy industrial machine (not stock-in-trade) at the searched premises that cannot practicably be moved to a safe place because of its weight. What may the officer do, and what is its legal effect?

The officer may serve an order on the person in control forbidding removal or dealing with the machine without permission, and that action is deemed to be seizure. The sixty-day non-seizure restraint applies only to other situations, not to articles too heavy or bulky to move.

  1. AServe an order on the person in control not to remove or deal with it, and this is deemed to be seizure of that articleCorrect
  2. BServe a restraint order valid for sixty days, which is expressly not deemed to be seizure
  3. CLeave it untouched, because articles that cannot be moved cannot be seized at all
  4. DSeize it only after obtaining a fresh authorisation under sub-section (3)

Explanation

Section 247(4)(a) lets the officer serve a prohibitory order on the owner or person in control where physical removal is not practicable because of volume, weight or physical characteristics. Sub-section (4)(a)(ii) deems that action to be seizure. The sixty-day restraint order with no deemed seizure is the separate regime in clause (b), meant for other reasons.

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