117. Power of search and seizure.

117. Power of search and seizure.- 

(1) Where 1[the Senior Commissioner,] the 2[Directors-General of  Inspection]  or 3[the  Commissioner,  the  Director  General,  Central Intelligence  Cell]  or  such  other  officer  empowered  in  this  behalf  by  the Board,  has,  on  account  of  information  in  his  possession,  reason  to  believe that-

(a) any person, to whom a summons or notice under this Ordinance has been or might be issued to produce, or cause to be produced, any books  of  accounts  or  other  documents, 3[or  electronic  records  and systems,] has  failed  to,  or  is  not  likely  to,  produce  or  cause  to  be produced such books of accounts or other documents,5[or electronic record and system,] or
(b)  any  person  is  in  possession  of  any  money,  bullion,  jewellery  or other  valuable  article  or  thing  which  represents,  wholly  or  partly, income  or  property  which  is  required  to  be  disclosed  under  this Ordinance but has not been so disclosed, he may authorise any officer subordinate  to  him,  being  not  below  the  rank  of  the 6[Assistant
Commissioner of Taxes] to exercise the powers under sub-section (2)

(2) An officer authorised under sub-section (1) (hereinafter referred to as the  authorised  officer)  may,  notwithstanding  anything  contained  in  any other law for the time being in force,-


1The words " Senior Commissioner or" Omitted by F.A. 1995
2Subs. for "Director of Inspection" by F.A. 1993
3Subs. for "the commissioner" by F.A. 2004.
4Ins. by F.A. 2010
5Ins. by F.A. 2010
6Subs for "Deputy Commissioner of Taxes" by F. A. 2012


(a)  enter  and  search  any  building,  place,  vessel,  vehicle  or  aircraft where  he  has  reason  to  suspect  that  any  books  of  accounts, documents, 1[electronic  records  and  systems,]  money,  bullion, jewellery or other valuable article or thing referred to in sub-section

(1) are or have been kept ;

(b)  break-open  the  lock  of  any  door,  box,  locker,  safe,  almirah  or other receptacle for the purpose of the said entry, and search, if keys thereof are not available;
(c) search any person who has got out of, or is about to get into, or is in, the building, place, vessel, vehicle or aircraft, if he has reason to suspect that such person has secreted about his person any such books of  accounts,  documents, 1[electronic  records  and  systems,]  money, bullion, jewellery or other valuable article or thing;
(d) seize any such books of accounts, documents, 2[electronic records and  systems,]  money,  bullion,  jewellery  or  other  valuable  article  or thing found as a result of such search;
(e) place marks of identification on or stamp any books of accounts or other  document  or  make  or  cause  to  be  made  extracts  or  copies therefrom; and
(f) make a note or an inventory of any such money, bullion, jewellery or other valuable article or thing 3[;
(g)  extract  the  data,  images  or  any  inputs  stored  in  the  electronic records  and  systems  or  enter  the  systems  by  breaking  through password protection or copy or analyse the data, books of accounts,documents, images or inputs.]


1Ins by F.A. 2010
2Ins by F.A. 2010
3Subs."semi-colon" for "full-stop" and ins. new clause (g) by F.A. 2011

1[Explanation.- For the purpose of this section, 'electronic records and systems'  include  data,  record  or  data  generated,  image  or  sound stored,  received  or  sent  in  an  electronic  form  or  micro  film  or computer  generated  micro  fiche  and  also  include  an  electronic device.]

(3) The authorised officer may requisition the services of any police officer or other officer of the Government 2[or any professional expert from outside the government]  to  assist  him  for  all  or  any  of  the  purposes  specified  in  subsection  (2);  and  it  shall  be  the  duty  of  every  such  officer 3[or  professional expert] to comply with such requisition.
(4) The authorised officer may, where it is not practicable to seize any such books  of  accounts,  documents, 4[electronic  records  and  systems,] money, bullion,  jewellery  or  other  valuable  article  or  thing,  by  order  in  writing, require  the  owner  or  the  person  who  is  in  immediate  possession  or  control thereof not to remove, part with or otherwise deal with it without obtaining his  previous  permission;  and  the  authorised  officer  may  take  such  steps  as may be necessary for ensuring compliance with the order 5[:
Provided that if the owner or the person concerned, with out any reasonable cause,  fails  to  comply  with  the  provisions  of  this  sub-section  ,the  Deputy Director  General,  Central  Intelligence  Cell  or  the  Deputy  Commissioner  of Taxes may realize from him the money or the value of the bullion, jewellery, valuable article or thing, if any, removed, parted with or otherwise dealt with; and  in  such  a  case  the  said  person  shall  be  deemed  to  be  an  assessee  in default under this Ordinance.]
(5)  The  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 of any books  of  accounts,  documents, 6[electronic  records  and  systems,]  money, bullion, jewellery or other valuable article or thing and any statement made by such person during the examination may thereafter be used in evidence in any proceeding under this Ordinance, or the Income-tax Act, 1922 (XI of 1922).



1Ins by F. A. 2012
2Ins by F.A. 2011
3Ins by F.A. 2011
4Ins by F.A. 2010
5Subs. "colon" for "full-stop" and ins. new proviso by F.O 2007
6Ins by F.A. 2010


(6)  Where  any  books  of  accounts,  documents,1[electronic  records  andnsystems,] money, bullion, jewellery or other valuable article or thing is found in the possession or control of any person in the course of a search, it may be presumed that-
(a)  the  books  of  accounts,  documents, 2[electronic  records  and systems,] money, bullion, jewellery, article or thing belongs to such person;
(b)  the  contents  of 3[the  books  of  accounts,  documents,  electronic records and systems,] are true ; and
(c)  the  signature  on,  or  the  handwriting  in,  any  such  books  or documents  is  the  signature  or  handwriting  of  the  person  whose signature or handwriting it purports to be.
(7) The person from whose custody any books of accounts or other documents4[or  electronic  records  and  systems,]  are  seized  under  sub-section  (2)  may make  copies  thereof,  or  take  extracts  therefrom,  in  the  presence  of  the authorised officer or any other person designated by him, at such place and time as the authorised officer may appoint in this behalf.
(8)  The  books  of  accounts  or  other  documents 5[or  electronic  records  and systems,] seized under sub-section (2) shall not be retained by the authorised
officer for a period exceeding one hundred and eighty days from the date of the  seizure  unless  for  reasons  recorded  in  writing,  approval  of  6[the Commissioner,  the  Director  General,  Central  intelligence  Cell,]  has  been obtained for such retention:

Provided that 7[ the Commissioner, the Director General, Central intelligencenCell] shall not approve such retention for a period exceeding thirty days after all the proceedings under this Ordinance in respect of the years for which the books of accounts or other documents,8[electronic records and systems,] as are relevant, have been completed.


1Ins. by F.A. 2010
2Ins. by F.A. 2010
3Subs. for "the books of accounts and documents" by F.A. 2010
4Ins. by F.A. 2010
5Ins. by F.A. 2010
6Subs. for "the commissioner" by F.A. 2004
7Subs. for "the commissioner" by F.A. 2004
8Ins. by F.A. 2010


(9) If any person, legally entitled to the books of accounts or other documents 1[or electronic records and systems,] seized under sub-section (2) objects to the  approval  given  by
2[the  Commissioner  the  Director  General,  Central Intelligence Cell] under sub-section (8), he may make an application, stating therein the reasons for his objection, to the Board for the return of the books of accounts or other documents 3[or electronic records  and systems;] and the Board may, after giving the applicant an opportunity of being heard, pass such orders thereon as it may think fit.

(10) Subject to the provisions of this Ordinance and the rules, if any, made in this behalf by the Board, the provisions of the Code of Criminal Procedure, 1898 (Act V of 1898), relating to search and seizure shall apply, so far as may be, to search and seizure under sub-section (2).

Explanation.-  For the purposes of this section, the word "proceeding" means any  proceeding  in  respect  of  any  year  under  this  Ordinance  which  may  be pending  on  the  date  on  which  a  search  is  authorised  under  this  section  or which may have been completed on or before such date and also includes all proceedings under this Ordinance which may be commenced after such date in respect of any year.


1Added by F.A. 2010
2Subs. for "the commissioner" by F.A 2004
3Added by F.A. 2010

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