Keys seized in course of search and operation of lockers sealed u/s132. - Income Tax - 1576/CBDT

INSTRUCTION NO. 1576/CBDT Dated: November 9, 1984 Board have received complaints that in a number of cases the number of the keys seized in course of searches is not noted in the seizure memo giving room for substitution at a later stages. Though there may be no truth in this complaint, searches and seizures are sensitive matters and no room should be given for any suspicion whatsoever. It is therefore, necessary that whenever any key is seized in course of a search its number should also be recorded to facilitate identification at a later stages. In case it is not admitted that the key pertains to a bank locker, number alone may be mentioned without reference to any bank locker. 2. Though there has been an improvement in the operation of lockers sealed in course of searches, it is seen that in some cases the lockers remained sealed for more than 7 days for no valid reasons. Board would, therefore, like to reiterate the instruction issued vide Instruction No. 1497 dated 13-1-1983 that the lokers sealed must be operated within a period of 7 days. The information about the lockers which remained sealed for more than a week should be sent of Director General (Inv.) as per earlier instruction. 3. These instructions may be brought to the notice of all concerned.