LR to Search & Seizure (HB-Raj K Agarwal) June21 [PG 1128] · 2021. 6. 10. · 2.8 clause (c) of section 132(1) 29 )n 0ossession!ny money bullion jewellery or other valuable article

CONTENTS

About the Authors I-5

Preface I-7

Chapter-heads I-11

Significant check lists on various issues relating to handling of search & assessment of search cases I-61

Leading case laws on significant issues I-73

Frequently Asked Questions (FAQs) I-105

List of cases I-121

1

SEARCH AND SEIZURE - NATURE OF PROVISIONS

1.1 INTRODUCTION 1

“ ” “ ” 1

v. 2

v. 2

v. 2

1.2 HISTORICAL BACKGROUND 3

5

5

5

5

5

5

6

6

I-13

1.3 OBJECTIVE OF SEARCH 6

1.4 FEATURES OF SEARCH PROVISIONS 7

7

7

7

7

8

1.5 IN-BUILT SAFEGUARDS 8

8

‘ ’ 9

9

9

9

9

1.6 SCOPE OF SEARCH PROVISIONS 11

11

11

11

1.7 CONSTITUTIONAL VALIDITY 12

1.8 APPLICABILITY OF CODE OF CRIMINAL PROCEDURE, 1973 14

1.9 APPLICABILITY OF CIVIL PROCEDURE CODE (CPC), 1908 14

1.10 SEARCH AND SEIZURE PROVISIONS IN SOCIO-ECONOMIC CONTEXT 15

1.11 POWERS OF SEARCH AND SEIZURE UNDER OTHER ECONOMIC LAWS 16

1.12 POWER OF SEARCH IN OTHER COUNTRIES 16

2

CIRCUMSTANCES WHEN SEARCH CAN BE INITIATED

2.1 CONDITIONS PRECEDENT FOR INITIATING SEARCH 18

2.2 TEXT OF SECTION 18

2.3 LEGISLATIVE HISTORY - SIGNIFICANT AMENDMENTS 19

2.4 OBJECTIVE 19

I-14

2.5 BROAD FRAMEWORK 20

21

22

2.6 CLAUSE (a) OF SUB-SECTION (1) OF SECTION 132 22

24

24

2.7 CLAUSE (b) OF SECTION 132(1) 24

26

26

26

27

b 29

2.8 CLAUSE (c) OF SECTION 132(1) 29

30

30

31

c 31

c32

2.9 INFORMATION IN POSSESSION 32

a b c33

34

36

36

36

37

38

38

40

41

I-15

41

42

2.10 COLLECTION OF INFORMATION 43

43

43

45

45

46

46

2.11 “REASON TO BELIEVE” 47

“ ”b c 47

52

52

52

“ ” 53

“ ” 54

“ ”56

2.12 NEXUS BETWEEN INFORMATION AND “REASON TO BELIEVE” 57

60

2.13 RECORDING OF SATISFACTION 64

65

66

67

2.14 SCOPE OF SEARCH AND SEIZURE U/S 132 68

69

2.15 CONVERSION OF SURVEY INTO SEARCH 69

I-16

3

AUTHORIZATION OF SEARCH

3.1 AUTHORITY EMPOWERED TO AUTHORIZE SEARCH 73



74

75

3.4 OBJECTIVE 75

3.5 WHO CAN ISSUE WARRANT OF AUTHORIZATION? 75

77

B79

3.6 WHO CAN BE AUTHORIZED OFFICER? 80

3.7 SEARCH WARRANT CAN BE ISSUED AGAINST WHOM? 81

81

82

82

82

83

83

83

85

3.8 MANNER OF DRAWING SEARCH WARRANT 86

86

86

86

87

88

89

89

I-17

89

90

91

3.9 NATURE OF SEARCH WARRANT 91

91

92

92

92

92

3.10 WHETHER WARRANT IS REQUIRED TO BE SERVED 93

94

95

3.11 MISTAKE IN DRAWING SEARCH WARRANT 96

96

97

97

3.12 PROFORMA OF SEARCH WARRANT 98

3.13 SUMMARISATION 98

4

VALIDITY OF SEARCH - WRIT JURISDICTION

4.1 VALIDITY OF SEARCH 100

103

105

mala fide 107

4.2 ILLEGALITY OF SEARCH V. IRREGULARITY DURING SEARCH 109

110

Bona fide 110

111

4.3 ILLEGAL SEARCH - CONSEQUENCES 111

113

113

I-18

114

114

115

4.4 EVIDENTIARY VALUE OF DOCUMENTS FOUND DURING ILLEGAL SEARCH 115

pros cons 118

119

121

4.5 CHALLENGING VALIDITY OF SEARCH - WRIT JURISDICTION 123

123

125

126

HOW TO TACKLE THE SITUATION 126

127

127

128

128

128

129

129

129

129

4.6 WRIT FOR OTHER MATTERS 130

4.7 AT WHAT STAGE WRIT CAN BE FILED 131

131

132

4.8 SCOPE OF WRIT PETITION 132

132

132

133

133

I-19

4.9 POWERS OF COURT IN WRIT JURISDICTION 133

133

133

’ 133

134

4.10 SUMMING UP 135

5

ACTUAL CONDUCT OF SEARCH OPERATIONS

5.1 TEXT OF SECTION 132(1)(i) TO (v) 138


5.3 OBJECTIVE 140

5.4 TO ENTER AND SEARCH 140

“ ” “ ” 140

140

141

141

142

142

142

143

144

5.5 TO BREAK, OPEN LOCKS, ETC. 144

5.6 TO CONDUCT PERSONAL SEARCH 145

5.7 TO AFFORD FACILITY TO INSPECT ELECTRONIC RECORD 146

146

via 146

5.8 TO MAKE SEIZURE 147

5.9 TO PLACE IDENTIFICATION MARKS 147

5.10 TO MAKE INVENTORY OF ASSETS 148

5.11 PREPARATION OF PANCHNAMA 148

148

149

I-20

149

150

5.12 ANALYSIS OF RULE 112 150

150

151

151

151

151

152

152

152

152

153

153

153

153

154

154

“ ” 156

156

156

“ ” 157

157

157

157

158

158

159

159

159

I-21

160

5.13 RULES 112A-112D 160

5.14 GROUND RULES FOR SEARCH AND SEIZURE 160

5.15 TAXPAYERS’ CHARTER - RIGHTS & DUTIES OF TAXPAYERS DURING SEARCH 161

5.16 RIGHTS OF THE ASSESSEE BEFORE COMMENCEMENT OF SEARCH 161

161

161

162

162

162

163

163

163

163

164

167

5.17 CASE STUDY RELATING TO SEARCH OPERATION 168

168

168

169

169

169

169

169

170

171

171

171

171

172

172

I-22

172

172

172

173

173

173

173

174

174

174

174

175

175

5.18 PLANNING OF SEARCH BY AUTHORIZED OFFICER 175

176

176

176

177

177

179

179

180

180

180

5.19 HOW TO FACE SEARCH 180

181

181

181

183

183

184

184

I-23

185

185

185

186

186

187

’ 188

188

189

5.20 POST SEARCH PROCEEDINGS 190

190

190

191

191

191

192

192

193

194

194

195

195

196

197

197

197

198

5.21 PREPARATION PRIOR TO ASSESSMENT PROCEEDINGS 198

199

199

200

200

I-24

200

201

201

201

202

202

202

203

5.22 DECLARATION OF UNDISCLOSED INCOME 203

204

206

207

207

209

209

210

210

210

212

212

213

213

213

214

214

214

215

v. 215

215

216

“ ” 216

I-25

218

219

5.23 PLANNING OF SURRENDER 219

v. 219

220

221

222

222

223

223

223

6

SEIZURE OF BOOKS OF ACCOUNT, DOCUMENTS AND ASSETS

6.1 SEIZURE OF ASSETS 224

6.2 WHAT CAN BE SEIZED? 225

225

227

227

229

232

233

6.3 MANNER OF SEIZURE 233

233

234

235

236

v. 236

I-26

237

237

6.4 DEEMED SEIZURE 238

238

“ ” 239

239

240

v. 240

6.5 NATURE AND PROCEDURE OF SEIZURE 240

240

240

241

241

241

241

6.6 SEIZURE OF DIFFERENT KIND OF ASSETS 242

242

242

242

243

244

245

246

246

247

247

247

247

248

250

251

251

I-27

251

252

252

252

253

253

254

255

256

256

256

256

256

257

259

260

260

260

6.7 MANNER OF SEIZURE - TAKING PHYSICAL POSSESSION 261

261

262

262

7

RESTRAINT ORDER - SECTION 132(3) AND SECTION 132(8A)


7.2 LEGISLATIVE HISTORY 263

7.3 OBJECTIVE 264

7.4 WHEN CAN RESTRAINT ORDER UNDER SECTION 132(3) BE PASSED? 264

265

I-28

266

268

-269

269

7.5 MANNER OF PASSING ORDER UNDER SECTION 132(3) 271

271

272

272

7.6 PERIOD OF VALIDITY OF RESTRAINT ORDER 273

273

273

273

7.7 RESTRAINT ORDER IN RESPECT TO WHICH KIND OF ASSETS 273

273

274

274

274

275

275

276

276

7.8 NATURE OF RESTRAINT ORDER 277

277

278

7.9 CONSEQUENCES OF CONTRAVENTION 278

278

279

279

-280

I-29

7.10 OTHER JUDICIAL PRONOUNCEMENTS 281

281

281

8

RECORDING OF STATEMENT - SECTION 132(4)

8.1 TEXT OF SECTION 132(4) 282

8.2 LEGISLATIVE HISTORY - SIGNIFICANT AMENDMENT 282

Explanation 283

8.3 OBJECTIVE 285

8.4 SIGNIFICANCE OF STATEMENT UNDER SECTION 132(4) 286

8.5 MANNER OF RECORDING STATEMENT 287

287

288

289

290

290

290

8.6 RIGHTS OF ASSESSEE DURING STATEMENT 290

290

291

291

291

292

8.7 STATEMENT OF WHOM 293

293

293

293

294

8.8 EVIDENTIARY VALUE OF STATEMENT RECORDED U/S 132(4) 294

8.9 EXAMINATION AT DIFFERENT STAGES 298

298

300

I-30

300

301

-302

8.10 RETRACTION OF STATEMENT GIVEN UNDER SECTION 132(4) 305

306

307

308

309

310

312

312

314

314

8.11 FACING EXAMINATION DURING SEARCH 316

316

vis-à-vis 316

317

317

318

318

318

319

319

319

319

319

320

320

320

I-31

8.12 HANDLING QUESTIONS RELATING TO CERTAIN SPECIFIC ASPECTS 321

Explanation321

321

322

322

322

322

322

323

8.13 OBTAINING COPY OF STATEMENT RECORDED 323

8.14 POWER TO ISSUE SUMMONS FOR DISCOVERY, PRODUCTION OF EVIDENCES ETC. 324

324

325

326

326

327

327

328

i v329

329

331

331

8.15 INTRODUCTION OF NEW SECTION 133C BY FINANCE (NO. 2) ACT, 2014 AND AS MODIFIED BY THE FINANCE ACT, 2016 AND THE FINANCE ACT, 2017 GRANTING POWER TO CALL FOR INFORMATION BY PRESCRIBED INCOME TAX AUTHORITY 331

I-32

9

PRESUMPTION UNDER SECTIONS 132(4A) & 292C

9.1 TEXT OF SECTION 132(4A) 333


334

9.3 OBJECTIVE 336


9.5 LEGAL PRESUMPTION IS AGAINST THE PERSON HAVING POSSESSION OR CONTROL 337

339

339

341

9.6 PRESUMPTION IS A REBUTTABLE PRESUMPTION 341

9.7 NOT BINDING ON ASSESSING OFFICER 344

346

346

347

v. 347

v. 348

9.8 ONUS TO ESTABLISH INCOME OF THE ASSESSEE REMAINS ON ASSESSING OFFICER 349

351

352

352

9.9 NO PRESUMPTION AGAINST THIRD PARTY 353

9.10 CONSTITUTIONAL VALIDITY UPHELD 354

I-33

10

SECTIONS 132(8)/132(10)/132(9)/132(9A) TO (9D) & 132B

PART 1

MISCELLANEOUS PROVISIONS RELATING TO SEARCH

10.1 TEXT OF SECTION 132(8) AND SECTION 132(10) 356

356

356


10.3 OBJECTIVE 356

357

357

10.4 SCOPE AND MANNER 358

358

359

360

’ 361

362

362

363

364

10.5 ILLEGAL SEIZURE OF BOOKS OF ACCOUNT OR OTHER DOCUMENTS 364

364

365

365

v. 366

I-34

10.6 ILLEGAL RETENTION OF BOOKS OF ACCOUNT OR OTHER DOCUMENTS 366

367

368

368

10.7 I. SECTION 132(10) - APPROVAL FOR EXTENSION TO RETAIN BOOKS OF ACCOUNT OR OTHER DOCUMENT BY COMMISSIONER ETC. - OBJECTION BY ASSESSEE 369

II. SECTION 132(9) 370



10.10 OBJECTIVE 370

10.11 RIGHT TO OBTAIN COPIES OF BOOKS OF ACCOUNT OR OTHER DOCUMENTS SEIZED - SECTION 132(9) 370

371

372

372

10.12 WHETHER INSPECTION OF BOOKS OF ACCOUNT OR OTHER DOCUMENTS IS PERMISSIBLE TO AN EMPLOYEE? 373

III. SECTION 132(9A) - HANDING OVER OF SEIZED BOOKS OF ACCOUNT OR DOCUMENTS AND ASSETS TO THE ASSESSING OFFICER 373



10.15 OBJECTIVE 374

10.16 TIME LIMIT FOR HANDING OVER BOOKS OF ACCOUNT OR DOCUMENTS 375

375

375

376

377

I-35

10.17 NOT HANDING OVER THE SEIZED MATERIAL WITHIN SIXTY DAYS - CONSEQUENCES THEREOF 379

10.18 SCOPE OF HANDING OVER 380

380

380

10.18A INCORPORATION OF SUB-SECTIONS (9B), (9C) AND (9D) - POWER OF PROVISIONAL ATTACHMENT OF PROPERTY AND TO MAKE REFERENCE TO VALUATION OFFICER BY THE AUTHORIZED OFFICER 381

381

382

383

383

PART 2

APPLICATION OF SEIZED ASSETS UNDER SECTION 132B



10.21 OBJECTIVE 386


10.23 APPLICATION AND RELEASE OF DISCLOSED ASSETS SEIZED 387

387

Explanation 388

390

390

392

393

394

395

395

396

I-36

10.24 APPLICATION AND RELEASE OF UNDISCLOSED ASSETS SEIZED 396

396

397

397

398

399

400

401

401

404

405

406

407

10.25 SCOPE FOR APPLICATION AND RELEASE OF SEIZED ASSETS 408

408

409

409

410

410

10.26 MANNER OF RELEASE OF SEIZED ASSETS 411

411

411

412

412

10.27 RECOVERY OF LIABILITIES BY ANY OTHER MODE 413

10.28 DELAY IN RELEASE OF THE SEIZED ASSETS 413

413

10.29 PAYMENT OF INTEREST ON RELEASE OF MONEY SEIZED 414

416

I-37

418

419

419

419

422

425

427

’ 427

10.30 RELEASE OF SEIZED ASSETS WHEN SEARCH IS HELD ILLEGAL 428

11

REQUISITION UNDER SECTION 132A

11.1 TEXT OF SECTION 132A 429


11.3 OBJECTIVE 431

431

432

11.4 NATURE OF PROVISION OF SECTION 132A 433

434

434

435

435

436

441

441

I-38

442

443

443

11.5 PROCEDURE OF REQUISITION 444

-444

444

444

445

11.6 REQUISITION CAN BE MADE FROM WHICH AUTHORITY/OFFICER 445

445

446

446

447

447

448

448

449

11.7 RECORDING OF STATEMENT IN CASE OF REQUISITION 449

449

449

-450

11.8 ASSESSMENT IN CASE OF REQUISITION 451

451

451

452

I-39

453

454

-454

454

-455

455

457

11.9 ILLEGAL SEIZURE BY OTHER GOVERNMENT AUTHORITY/OFFICER 458

458

12

NEW ASSESSMENT OR REASSESSMENT SCHEME OF SEARCH CASES AS INTRODUCED BY

THE FINANCE ACT, 2021

12.1 AMENDMENT BY THE FINANCE ACT, 2021 460

12.2 MEMORANDUM EXPLAINING THE PROVISIONS OF THE FINANCE BILL, 2021 465

12.3 SALIENT FEATURES OF THE AMENDMENTS RELATING TO ASSESSMENT OR REASSESSMENT OF SEARCH CASES 468

12.4 SIGNIFICANT ISSUES EMERGING OUT OF NEW ASSESSMENT OR REASSESSMENT PROVISIONS OF SEARCH CASES 471

471

471

472

I-40

’

‘ ’ 473

474

de novo

476

477

477

‘ ’478

‘ ’479

12.5 RELEVANCE OF JURISPRUDENCE DEVELOPED WITH RESPECT TO REOPENING OF ASSESSMENT UNDER THE OLD LAW CONTAINED IN SECTIONS 147-151 & 153A-153D TO THE NEW SCHEME OF ASSESSMENT OR REASSESSMENT IN SEARCH CASES 479

480

481

482

484

486

I-41

‘ ’

487

488

490

492

493

493

494

495

496

496

497

498

498

500

I-42

500

503

13

ASSESSMENT OF SEARCH CASES UNDER SECTION 153A/153C

A. SECTION 153A - ASSESSMENT IN CASE OF SEARCH OR REQUISITION

13.1 TEXT OF SECTION 153A 504


506

507

508

509

510

13.3 OBJECTIVE 510

13.4 NATURE AND SCOPE OF PROVISION OF SECTION 153A 510

510

512

non-obstante 514

515

515

516

517

518

519

520

I-43

13.5 ASSESSMENT YEARS COVERED UNDER SECTION 153A 520

520

521

522

522

13.6 PROCEDURE FOR MAKING ASSESSMENT UNDER SECTION 153A 526

526

526

527

527

528

528

-529

529

530

13.7 ABATEMENT OF PENDING ASSESSMENT OR REASSESSMENT PROCEEDING(S) 531

531

533

535

535

536

538

538

13.8 ISSUES REGARDING FILING OF RETURN UNDER SECTION 153A 538

538

540

I-44

541

541

543

544

-545

546

13.9 CERTAIN ISSUES RELATING TO ASSESSMENT UNDER SECTION 153A 548

548

549

de novo 550

de novo 553

557

de novo 558

566

568

569

569

Prima facie570

571

571

I-45

572

573

-573

574

575

576

577

577

578

578

579

B. SECTION 153C - ASSESSMENT OF INCOME OF ANY OTHER PERSON

13.10 TEXT OF SECTION 153C 587


13.12 OBJECTIVE 589

13.13 NATURE OF PROVISION OF SECTION 153C 590

590

590

591

13.14 ANALYSIS OF PROVISION OF SECTION 153C 592

592

595

598

600

I-46

602

604

609

614

615

616

617

13.15 ASSUMPTION OF JURISDICTION U/S 153C 617

617

618

622

624

624

13.16 ISSUES REGARDING ASSESSMENT UNDER SECTION 153C 625

625

628

629

629

631

631

632

C. SECTION 153D - PRIOR APPROVAL OF JOINT COMMISSIONER

13.17 TEXT OF SECTION 153D 632


I-47

13.19 OBJECTIVE 633

13.20 MANDATORY REQUIREMENT 633

D. SECTION 153B - TIME LIMIT FOR COMPLETION OF ASSESSMENT UNDER SECTION 153A

13.21 TEXT OF SECTION 153B 636


13.23 OBJECTIVE 640

13.24 TIME LIMIT FOR COMPLETING ASSESSMENT IN SEARCH CASES 640

646

647

647

648

648

649

13.25 EXCLUSION OF TIME PERIOD IN CERTAIN CIRCUMSTANCES 650

653

13.26 EXTENSION OF TIME LIMIT DUE TO COVID-19 653

14

HANDLING OF ASSESSMENT IN SEARCH CASES

14.1 CERTAIN STEPS/TECHNIQUES WHICH MAY BE USEFUL TO THE ASSESSEE DURING ASSESSMENT OF SEARCH CASES 654

654

654

655

656

658

659

659

I-48

659

660

660

661

661

14.2 TOOLS AVAILABLE WITH ASSESSING OFFICER DURING ASSESSMENT OF SEARCH CASES 662

662

663

663

663

663

664

664

665

Ex parte 667

667

667

667

14.3 CONSTRAINTS WITH THE ASSESSING OFFICER 668

668

668

669

669

669

669

670

14.4 CERTAIN ISSUES RELATING TO ASSESSMENT IN SEARCH CASES 670

-670

671

I-49

672

672

14.5 DECIDED CASE LAWS RELATING TO CERTAIN SIGNIFICANT ISSUES 674

674

-677

681

684

ad hoc 686

690

691

698

703

706

706

707

707

709

710

711

712

714

715

717

717

718

718

I-50

15

ATTRACTION OF WEALTH TAX IN SEARCH CASES



15.3 OBJECTIVE 728

15.4 SIMILARITIES BETWEEN THE PROVISIONS UNDER BOTH THE ACTS 728

15.5 WHY IS THERE A SEPARATE PROVISION UNDER THE WEALTH-TAX ACT? 729

15.6 ASSETS ON WHICH WEALTH-TAX IS LEVIABLE 730

15.7 USE OF THE PHRASE “DISPROPORTIONATE TO HIS KNOWN ASSETS” 730

15.8 COLLECTION OF EVIDENCES 730

15.9 SEIZURE OF ASSETS FOR EVASION OF WEALTH-TAX 731

16

PENALTIES AND PROSECUTION IN SEARCH CASES

16.1 INTRODUCTION - PENALTY FOR CONCEALMENT OF INCOME IN SEARCH CASES 732

16.2 PENALTY PROVISION UNDER SECTION 271AAA/271AAB 733

16.3 TEXT OF SECTIONS 271AAA AND 271AAB 733


16.5 OBJECTIVE 738

16.6 RATIONALE OF THE PROVISIONS OF SECTION 271AAA/271AAB 739

16.7 NATURE AND SCOPE OF PENALTY PROVISION UNDER SECTION 271AAA 739

739

740

741

Non obstante 744

744

745

I-51

-

c 745

16.8 PROVISION OF SECTION 271AAA IN NUTSHELL 746

16.9 IMMUNITY FROM PENALTY UNDER SECTION 271AAA - MANNER OF DECLARATION 747

747

748

753

754

16.9A NATURE AND SCOPE OF PROVISION UNDER SECTION 271AAB 757

757

758

758

759

760

-

761

762

762

762

‘ ’‘ ’ 764

ipso facto 765

766

I-52

766

767

768

768

769

16.10 PENALTY UNDER SECTION 271AAA/271AAB v. PENALTY UNDER SECTION 271(1)(c) 771

-

771

v. c 773

c 773

c774

c

774

16.11 PENALTY FOR UNDISCLOSED INCOME RELATING TO EARLIER YEARS 775

-

775

c 777

777

777

I-53

c Explanation 5A 779

779

16.12 TEXT OF EXPLANATION 5A TO SECTION 271(1)(c) 779

16.13 RATIONALE FOR INSERTION OF EXPLANATION 5A TO SECTION 271(1)(c) 780

780

781

Explanation 5A c

783

16.14 PROVISION OF SECTION 271AAA/271AAB AND EXPLANATION 5A TO SECTION 271(1)(c) NOT APPLICABLE TO REQUISITION MADE UNDER SECTION 132A 785

16.15 NEW PENALTY PROVISION UNDER SECTION 270A MADE APPLICABLE WITH EFFECT FROM A.Y. 2017-18 IN PLACE OF SECTION 271(1)(c) 786

790

Explana-tion 5A c 791

16.16 MISCELLANEOUS 791

791

793

16.17 ATTRACTION OF PENALTY FOR CONCEALMENT IN CASES COVERED U/S 153C 794

16.17A PENALTY PROVISION RELATING TO SEARCH INITIATED BEFORE 1ST JUNE, 2007 - EXPLANATION 5 TO SECTION 271(1)(c) 796

Explanation 5 c 797

Explanation 5 c 797

16.18 PENALTY FOR OTHER DEFAULTS 801

801

801

802

I-54

804

805

806

807

16.19 OFFENCES AND PROSECUTION 807

807

ii b808

808

808

808

809

809

809

810

810

810

810

811

17

APPLICATION TO SETTLEMENT COMMISSION IN SEARCH CASES

17.1 INTRODUCTION 815


816

I-55

816

817

817

817

820

17.3 WHETHER TO APPROACH THE SETTLEMENT COMMISSION IN SEARCH CASES 822

822

v.823

-824

17.4 FILING AND ADMISSION OF APPLICATION WITH SETTLEMENT COMMISSION - CERTAIN CONDITIONS TO BE FULFILLED 824

824

825

826

826

827

828

829

830

830

831

I-56

831

832

832

-834

-834

17.5 PROCEEDINGS BEFORE SETTLEMENT COMMISSION - NATURE AND SCOPE 835

835

836

836

17.6 POWER OF SETTLEMENT COMMISSION TO GRANT IMMU- NITY FROM LEVY OF INTEREST, PENALTY OR PROSECUTION 836

836

837

17.7 CERTAIN POST SETTLEMENT ISSUES 838

838

839

840

-841

842

18

PRECAUTIONS BEFORE FACING SEARCH ACTION

18.1 MENACE OF BLACK MONEY 844

845

I-57

846

18.2 PERIODICAL REVIEW AND COUNSELLING 847

847

848

848

849

18.3 APPROACH TO MAINTAIN RECORDS 849

849

850

18.4 AVAILABILITY OF EVIDENCES SO AS TO AVOID SEIZURE 850

850

851

851

852

852

18.5 VIGILANCE WITH RESPECT TO OTHERS 852

852

853

853

18.6 POWERS OF DEPARTMENT 854

854

855

APPENDICES

APPENDIX 1 : 859

APPENDIX 2 : 862

APPENDIX 3 : 866

APPENDIX 4 : 874

APPENDIX 5 : 877

I-58

APPENDIX 6 : 882

APPENDIX 7 : 895

APPENDIX 8 : 899

APPENDIX 9 : 902

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LR to Search & Seizure (HB-Raj K Agarwal) June21 [PG 1128] · 2021. 6. 10. · 2.8 clause (c) of section 132(1) 29 )n 0ossession!ny money bullion jewellery or other valuable article