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TMI BlogSearch and seizureX X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner] shall be in Form M-1; (c) the authorisation under sub-section (2) of section 37A by a 7 [Chief Commissioner or Commissioner] shall be in Form M-2. (3) Every authorisation referred to in sub-rule (2) shall be in writing under the signature of the officer issuing the authorisation and shall bear his seal. (4) Any person in charge of or in any building, place, vessel, vehicle or aircraft authorised to be searched shall, on demand by the officer authorised to exercise the powers of search and seizure under section 37A (hereinafter referred to as the authorised officer) and on production of the authority, allow him free ingress thereto and afford all reasonable facilities for a search therein. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t; and in order to effect an entrance into such vessel, vehicle or aircraft, to break open any outer or inner door or window of any such vessel, vehicle or aircraft, whether that of the person to be searched or of any other person, if after notification of his authority and purpose and demand of admittance duly made, he cannot otherwise obtain admittance: Provided that if any such vessel, vehicle or aircraft is occupied by a woman, who according to custom, does not appear in public, the authorised officer shall, before entering such vessel, vehicle or aircraft, give notice to such woman that she is at liberty to withdraw and shall afford her every reasonable facility for withdrawing. (7) Any person referred to in clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 8 [Chief Commissioner or Commissioner] and, where the authorisation has been issued by any officer other than the 9 [Chief Commissioner or Commissioner], also to that officer. (11) Where any person is searched under clause (ii) of sub-section (1) of section 37A, a list of all things taken possession of shall be prepared and a copy thereof shall be delivered to such person. A copy thereof shall be forwarded to the 10 [Chief Commissioner or Commissioner] and, where the authorisation has been issued by any officer other than the 11 [Chief Commissioner or Commissioner], also to that officer. (12) The authorised officer may convey the books of account and other documents, if any, seized by him in the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 1989, w.r.e.f. 1-4-1988. Before it was read as:- Commissioner 10. Substituted vide Wealth-tax (Second Amendment) Rules, 1989, w.r.e.f. 1-4-1988. Before it was read as:- Commissioner 11. Substituted vide Wealth-tax (Second Amendment) Rules, 1989, w.r.e.f. 1-4-1988. Before it was read as:- Commissioner 12. Substituted vide Wealth-tax (Second Amendment) Rules, 1989, w.r.e.f. 1-4-1988. Before it was read as:- Inspecting Assistant Commissioner 13. Substituted vide Wealth-tax (Second Amendment) Rules, 1989, w.r.e.f. 1-4-1988. Before it was read as:- Wealth-tax Officer - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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