Section 15 in Jammu and Kashmir Urban Immovable Property Tax (Repeal And Saving) Act, 2002
15. Search and seizure
(1) If the Accountability Commission has reason to believe that any document which, in its opinion, shall be useful for, or relevant to, any inquiry under this Act, are secreted in any place, it may authorise any officer subordinate to it, or any officer of an investigating agency referred to in sub-section (1) of section 26, to search for and to seize such documents.(2)If the Accountability Commission is satisfied that any document seized under sub-section (1) would be evidence for the purpose of any inquiry under this Act and that it would be necessary to retain the document in its custody, it may so retain the said document till the completion of such inquiry:Provided that where any document is required to be returned, the Accountability Commission shall return the same after retaining copies of such document duly authenticated thereof.(3)The provisions of the Code of Criminal Procedure, Samvat 1989, relating to searches shall, so far as may be, apply to searches under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word "Magistrate", wherever it occurs therein, the words "Accountability Commission or any officerauthorised by it" were substituted.(4)[ Where Accountability Commission is satisfied, by affidavit or otherwise, that the public functionary against whom a complaint is pending, with intent to frustrate the ultimate finding or destroy the evidence (a)is about to dispose of whole or any part of his property; or(b)is about to remove the whole or any part of his property from the State or the Country which is subject matter of complaint, the Commission shall exercise the same power as are conferred upon the Civil Court under Order 38, Rule 5 of the Code of Civil Procedure, 1977.]
