Search and Seizure - Service Tax Practice Manual / Ready Reckoner - Service Tax

Search and Seizure Power to search premises - Section 82 Section 82 (1) provides that where the Joint Commissioner of Central Excise or Additional Commissioner of Central Excise or such other Central Excise officer as may be notified by the board has reason to believe that any documents or books or things which in his opinion will be useful for or relevant to any proceeding under this Chapter, are secreted in any place, he may authorise in writing any Central Excise officer to search for and seize or may himself search for and seize, such documents or books or things. Provisions of Code of Criminal Procedure will apply - Section 82(2) The provisions of the Code of Criminal Procedure, 1973, relating to searches, shall, so far as may be, apply to searches under this section as they apply to searches under that Code. Reasons to believe is the first step The Competent authority for search must have reasons to believe that any documents or books or things which in his opinion will be useful for or relevant to any proceeding are secreted in any place. Mere belief is not sufficient. In addition he must have reasons for having such belief. However, section 82 does not say that such reason must be disclosed before the person against whom such search is to be conducted. However, such reasons must be shown at the time of adjudication of the matter, if demanded. Search can be conducted at any place and it is not necessary that such place should belong to the assessee.