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Power to
search
and seize.
(1)If an officer of the rank of assessor or above authorized by the
Commissioner to inquire into the affairs under this Act of a person satisfies a
magistrate that the person has committed, or is reasonably suspected of
committing, an offence under this Act, the magistrate may by warrant authorize
the officer to exercise all or any of the following powers -
(a) to enter any premises between sunrise and sunset to search for
money, documents or other articles relevant to the inquiry;
(b) to open, or remove from the premises and open, any container,
box or package in which it is suspected that money, documents
or relevant articles are contained;
(c) to seize money, documents or relevant articles which may be
necessary for the inquiry or for the purpose of civil or criminal
proceedings and to retain them for as long as they are so
required:
Provided that -
(i) in the case of documents held by a banker the powers of the
officer under this section shall be limited to making copies or
extracts therefrom;
(ii) signed receipts of the documents and the relevant articles seized
shall be provided to the suspected person.
(2) In the exercise of powers authorized by warrant under subsection
(1), the officers shall require a police officer to be present during the exercise
thereof and a police officer so required shall comply with that requirement.
(3) For the purposes of subsection (1), the magistrate may require the
officer or any other person to give such evidence on oath as may be necessary to
satisfy him that the person whose affairs are the subject of inquiry has
committed, or is reasonably suspected of committing, the offence concerned.