Search - supply of copy of warrant of authorisation. - Income Tax - 530/CBDT

INSTRUCTION NO. 530/CBDT Dated : March 22, 1973 Section(s) Referred: 132 Statute: Income - Tax Act, 1961 Reference is invited to Para 7 of the Board's Circular letter F. No. 15/156/65-IT(Inv.) dated the 13th August, 1965 wherein it has been stated that it is not necessary to serve on the person whose premises are searched, a copy of warrant of authorisation. The matter has been reconsidered in consultation with the Ministry of Law and Board are advised as under:- Under section 96, Cr. P.C., the Magistrate who issues a search warrant, issues it as a Court and it would be difficult to say that an order of a Court actually passed for whatever purpose, is not a public document. u/s.76 of the Evidence Act, every public officer having the custody of public document which any person has a right to inspect shall give the person on demand a copy of it on payment of legal fee thereof. In view thereof, it may be possible to say that a certified copy of a search warrant issued by a Magistrate could be obtained on payment of the legal fees by a party interested. (ii) But the provisions of Cr. P.C. relating to searches and seizures are to apply, so far as may be to searches and seizures made under sub-section 1 of Section 132 of the I.T. Act, 1961. Thus, the provisions of Cr. P.C. applicable are subject to the special provisions contained in the Section. (iii) The provisions relating to the conduct of searches may be largely found in section 101 to 103 of the Code. u/s. 102 of the Code, what is necessary is that the warrant may be produced to the person concerned in the cases mentioned in the said section. That Section does not require a copy of the search warrant in every case to be served on the person concerned. 2. In the circumstances normally the search warrant is only required to be produced to the person whose premises are searched and it is not necessary that a copy of the search warrant should be supplied to him. If, however, a writ petition is filed in the High Court challenging the validity of the search and the High Court directs that a copy of the search warrant should be furnished to the person whose premises are searched it should be complied with.