(1)The powers of search and seizure under Section 37A shall be exercised in accordance with sub-rules (2) to (11).(2)The Commissioner may, after recording his reasons for doing so, authorise any Inspecting Assistant Commissioner or any Wealth-tax Officer for the purposes of Section 37A of the Act; such authorisation shall--(i)be in writing under his signature;(ii)bear his seal; and(iii)authorise the Inspecting Assistant Commissioner or the Wealth-tax Officer, as the case may be, to enter and search any building or place specified therein and to exercise the powers and perform the functions under sub-section (1) of Section 37A.(3)Whenever any building or place authorised to be searched is closed any person residing in or being in charge of such building or place shall, on demand by the Inspecting Assistant Commissioner or by the Wealth-tax Officer and on production of the authority, allow him free ingress thereto and afford all reasonable facilities for a search therein.(4)If ingress into such building or place cannot be so obtained, it shall be lawful for the Inspecting Assistant Commissioner or the Wealth-tax Officer executing the authority, with such assistance as he may deem necessary, to enter such building or place and search therein and in order to effect an entrance into such building or place, to break open any outer or inner door or window of any building, or place, whether that of the person to he 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 building or place is an apartment in actual occupancy of a woman, who according to custom does not appear in public the Inspecting Assistant Commissioner or the Wealth-tax Officer, as the case may be, shall, before entering such apartment, give notice to such woman that she is at liberty to withdraw and shall afford her every reasonable facility for withdrawing and may then break open the apartment and enter it.(5)Where any person in or about such building or place is reasonably suspected of concealing about his person any article for which search is being made, such person may also be searched by the Inspecting Assistant Commissioner or the Wealth-tax Officer, as the case may be, with such assistance as he may consider necessary. If such person is a woman, the search shall be made by another woman with a strict regard to decency.(6)The Inspecting Assistant Commissioner or the Wealth-tax Officer, as the case may be, shall, immediately before making the search, call upon two or more respectable inhabitants of the locality in which the building or place to be searched is situate to attend and witness the search and may issue an order in writing to them or any of them so to do.(7)The search shall be made in the presence of the witnesses aforesaid and a list of all things seized in the course of such search and of the places in which they were respectively found shall be prepared by the Inspecting Assistant Commissioner or the Wealth-tax Officer, as the case may be, and signed by such witnesses, but no person witnessing a search shall be required to attend as a witness of the search in any proceeding under the Act unless specially summoned.(8)The occupant of the building or place searched or some person in his behalf shall be permitted to attend during the search and a copy of the list prepared under sub-rule (7) shall be delivered to such occupant or person. A copy shall also be forwarded to the Commissioner.(9)When any person is searched under sub-rule (5), a list of all things taken possession of shall be prepared and a copy thereof shall be delivered to such person. A copy shall also be forwarded to the Commissioner.(10)The Inspecting Assistant Commissioner or the Wealth-tax Officer, as the case may be, may convey the books of account and other documents if any, seized by him in the course of the search made by him to the office of the Inspecting Assistant Commissioner or to any other authority not below the rank of Wealth-tax Officer employed in the execution of the Act.(11)The authorisation of the Commissioner referred to in sub-rule (2) shall be in Form M.
