Skip to content

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

Which statement about section 67(5) of the CGST Act is correct for a person from whose custody documents have been seized?

The person may make copies or take extracts in the presence of an authorised officer at the time and place the officer indicates. Section 67(5) withholds this only where the proper officer considers it would prejudicially affect the investigation, so the right is not absolute.

  1. AHe may make copies or take extracts in the presence of an authorised officer, unless the proper officer thinks this would prejudice the investigationCorrect
  2. BHe may take the originals home for thirty days on furnishing a bond
  3. CHe has an absolute right to copies at any time and place of his choice
  4. DHe may make copies only after notice has been issued

Explanation

Section 67(5) lets the person make copies or take extracts in the presence of an authorised officer, at the place and time the officer indicates. The exception is where, in the proper officer's opinion, this would prejudicially affect the investigation. The right is therefore neither absolute nor tied to notice.

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