Section 132 in The Income Tax Act, 1961
132. [ Search and seizure. [Substituted by Act 1 of 1965, Section 2, for Section ... authorised officer may, during the course of the search or seizure, examine on oath any person who is found to be in possession or control
such search shall be prepared and delivered to such occupant or person who shall sign the list: Provided that no inspection, search and seizure ... Code of Criminal Procedure, 1973 (2 of 1974), relating to search and seizure shall apply, as far as may be, to searches and seizure under
Narcotic Drugs And Psychotropic Substances Act, 1985
42. Power of entry, search, seizure and arrest without warrant or authorisation.—
(1) Any such officer (being ... which is liable for seizure or freezing or forfeiture under Chapter VA of this Act; and (d) detain and search, and, if he thinks proper
reasonable ground for search,
forthwith discharge the person but otherwise
shall direct that search be made.
(4) No female shall be searched by anyone
excepting ... arrest or seizure. Section 57 reads as under
:
"57. Report of arrest and seizure.- Whenever
any person makes any arrest or seizure under
this
would
be defeated by the statutory provisions for searches.
The Court also opined : A search and seizure is,
therefore, only a temporary interference with ... Magistrate. Thereafter
on their agreeing to be searched by the police officers, the
search and seizure of the contraband from their unlawful
possession would become
Code of Criminal Procedure, 1973 to apply to warrants, arrests, searches and seizures.—
The provisions of the Code of Criminal Procedure ... provisions of this Act, to all warrants issued and arrests, searches and seizures made under this
would
be defeated by the statutory provisions for searches.
The Court also opined : A search and seizure is,
therefore, only a temporary interference with ... Magistrate. Thereafter
on their agreeing to be searched by the police officers, the
search and seizure of the contraband from their unlawful
possession would become
general search or inspection,
it may issue a search-warrant; and the person to whom
such warrant is directed, may search or inspect in
accordance ... explained. But search warrant is
addressed to an officer of the Government, generally a
police officer. Neither the search nor the seizure are
'acts
premises on the ground that the authorisation for the search
as also the search and seizure were illegal. The challenge
was based on constitutional ... effect a search and seize goods and articles as provided
in that section. Dealing with the question of search and
seizure in a taxing statute
Central Goods and Services Tax Act, 2017
67. Power of inspection, search and seizure.
(1) Where the proper officer, not below the rank of Joint ... provisions of the Code of Criminal Procedure, 1973, relating to search and seizure, shall, so far as may be, apply to search and seizure under
