[67. Search and Seizure

¹[67. Search and Seizure.—

²[(1) Subject to provisions of sub-rule (19), the powers of search and seizure under section 117 shall be excrcised in accordance with sub-rules (3) to (18).]

³(2)The authorization under sub-section (1) of section 117 by the ⁴[Director-General of Inspection or Director General, Central Intelligence Cell] or the Commissioner or any such  Deputy  Director  of  Inspection  or  Inspecting  Joint  Commissioner  as  in empowered by the Board in this behalf shall be in the form prescribed in sub-rule (19).

⁵[(3) The authorization under sub-section (1) of section 117 shall be in writing under the signature, name and designation of the officer issuing such authorization and shall bear his seal.]^{Subs F. A. 2012}

(4) Any person in charge of, or residing in, any building, place, vessel, vehicle or aircraft authorized to be searched shall, on demand by the Officer authorized to exercise the powers of search and seizure under section 117 (hereinafter refereed to as the authorized officer) and on production of the authority, allow him ingress thereto and afford all reasonable facilities for a search therein.

(5) If ingress into such building or place cannot be so obtained it shall be lawful for the authorized officer executing the authority, with such assistance of police officers as may be required, to enter such building or place 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 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, according to custom does not appear in public, the authorized officer 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.

(6) If ingress in to any vessel, vehicle of aircraft authorized to be searched cannot be obtained because such vessel, vehicle of aircraft is moving or for any other reason, it shall be lawful for the authorized officer with such assistance of police officers or any other officers of the Government, as may be required, to stop any such vessel or vehicle or, in the case of an aircraft, compel it to stop or land, and search any part of the vessel, vehicle of aircraft; and in order to effect an entrance into such vessel, vehicle or aircraft, to break open any outer or inner door or window of any such vessel, vehicle or aircraft, whether that of the person to be searched or of any other person, of after notification of his authority and purpose and demand of admittance duly made, he cannot other wise obtain admittance:

Provided that of any such vessel, vehicle or aircraft is occupied by a woman, who according to custom does not appear in public, the authorized officer shall, before entering such vessel, vehicle or aircraft, give notice to such woman that she is at liberty to withdraw and shall afford her every reasonable facility for withdrawing.

(7) The authorized officer may require any person who is the owner, or has immediate possession, or control of any box, locker, safe, almirah or any other receptacle situate in such building, place, vessel, vehicle or aircraft, to open the same and allow access to inspect or examine its contents, and, where the keys thereof are not available or where such person fails to company with any such requirement, may cause any action to be taken including the breaking open of such box, lovker, safe, almirah or other receptacle which the authorized officer may deem necessary for carrying out all or any of the purposes specified in the authority issued under sub-rule (2).

(8) The authorized officer may, where it is not practicable to seize the money, bullion, jewellery or other valuable article or thing or any books of account or document, serve an order on the owner or the person who is in immediate possession or control there of that he shall no remove, part with or otherwise deal with it except with the previous permission of the authorized officer, who may take such steps as may be necessary for ensuring compliance with this sub-rule.

(9) Any person referred to in clause (c) of sub-section (2) of section 117 may be searched the authorized officer with such assistance as he may consider necessary. If such person is woman the search shall be made by another woman with a strict regard to decency.

(10) Before making a search, the authorized officer shall,–

(a) where a building or place is to be searched, call upon two or more respectable inhabitants of the locality in which the building or place to be searched is situate; and

(b) where a vessel, vehicle or aircraft is to be searched, call upon any two or more respectable persons, to attend and witness the search and may issue an order in writing to them or any of them so to do.

(11) 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 such witnesses; but no person witnessing a search shall be required to attend as a witness of the search in any proceedings under the Income-tax Act, 1922 or the Income Tax Ordinance, 1984 unless specially summoned.

(12) The occupant of the building, place vessel, vehicles or aircraft searched, including the person in charge of such vessel, vehicle or aircraft, or some person on his behalf, shall be permitted to attend during the search and a copy of the list prepared under sub-rule (11) shall be delivered to such occupant or person. A copy thereof shall be forwarded to the Senior Commissioner of Taxes and, where the authorization has been issued by any officer other than the Senior Commissioner of Taxes, also to that officer.

(13) Where any person is searched under clause (c) of sub-section (2) of section 117, a list of all things taken possession of shall be prepared and a copy thereof shall be delivered to such person. A copy thereof shall be forwarded to the Senior Commissioner of Taxes and, where the authorization has been issued by any officer other, than the Senior Commissioner of Taxes, also to that officer.

(14) The authorized officer shall place or cause to be placed the bullion, jewellery and other valuable articles and things seized during the search in a package or packages which shall be listed with details of the bullion, jewellery and other valuable articles and things placed therein; every such package shall bear an identification mark and the seal of the authorized officer or any other taxes authority not below the rank of Deputy Commissioner of Taxes and the occupant of the building, place, vessel, vehicle or aircraft including the person in charge of such vessel, vehicle or aircraft, searched or any other person in his behalf shall also be permitted to place his seal on them. A copy of the list prepared shall be forwarded to the Senior Commissioner of Taxes and where the authorization has been issued by any officer other than the Senior Commissioner of Taxes, also to that officer.

(15) The authorized officer may convey the books of account and other documents, if any, seized by him in the course of the search made be him and the package or package, if any, referred to in sub-rule (14) to the office of any taxes authority not below the rank of Deputy Commissioner of Taxes (hereinafter referred to as the Custodian). Any money seized in the search referred to above may also be deposited with the Custodian.

(16) (i) The Custodian shall take such steps as he may consider necessary for the safe custody of

(a) books of account and other documents: and

(b) the package or packages, conveyed to him.

(ii) The Custodian may deposit for safe custody all or any of the packages with any branch of the Bangladesh Bank or its subsidiaries or a Government Treasury.

(iii) Where any money has been deposited with the Custodian, he may credit the money, or remit the money through the nearest Government Treasury free of charge for being credited, in the personal Deposit Account of the Senior Commissioner of Taxes in the Government Treasury at the place where the office of the Senior Commissioner is situate.

(17) (i) Whenever any sealed package is required to be opened for any of the purposes of the Income tax Act, 1944/Income Tax Ordinance, 1984, the authorized officer may, unless he is himself the Custodian, requisition the same for the Custodian and on receipt of the requisition, such package or packages, as the case may be shall be delivered to him by the Custodian. The authorized officer may break any seal and open such package in the presence of two respectable witnesses after giving a reasonable notice to the person from whose custody the contents were seized, to be present.

(ii) Such person shall be permitted to be present till all or any of the contents of such package are placed in a fresh package or packages and sealed in the manner specified in sub-rule (1) or delivered to such person or the Custodian, as the case may be.

(18) the Deputy Commissioner of Taxes to whom a report with all relevant papers have been handed over under sub-section(1) of section 118 shall have all the powers conferred on the authorized officer under sub-rule (15) and (17).

⁶[(19) Notwithstanding anything contained in rules 9,10,11,12,13,14,15,16,17 and 18 in exercising the power of search and seizure, an officer authorized by such income-tax authorities as is referred to in section 117 of the Ordinance may seize from a place of business any books of accounts, documents, electronic records and systems, electronic devices after providing an acknowledgement receipt in the following form in respect of the seized items.]^{Subs F. A. 2012}

[FORM

Acknowledgement Receipt

[Rule 67(19) of the Income Tax Rules, 1984]

I ……………………………………………………………………., (Designation) …………………………………………………………..of ——————————————————————————- has seized the following items from …………. (name of person)…………………………………………………………………….., address ……………………… ………………………………………………………………….(TIN, if any) …………………………………. today on ………………………….(date, month and year) at ………………………(time) ………. :

Copy of Acknowledgement Receipt has been issued and delivered to the person/ employee/ authorized representative of the person;

Copy of Acknowledgement Receipt has been attached to the site since the person/ employee/ authorized representative of the person has failed to receive it.

Signature
(Name)
Witness

Signature
(Name)
Date

————————————————————————————-

Received the Acknowledgement Receipt

Date: Signature

Witness (Name)
Signature
(Name) Designation

Address

Explanation.- For the purpose of sub-rule (19), the expression “place of business” includes any address, network, site or place including any electronic address, network, site or place, where any process of production or service is undertaken, any service is rendered, any transaction takes place, any document, record or system is kept and stored and any function relating to management or operation is carried on;]^{Added F. A. 2012}

¹.Ins by . S.R.O.No.150-L/87,dt. 16-07-1987

² Subs by . S.R.O.No.251-L/IT/2012,dt. 01-07-2012

³ Omitted by . S.R.O.No.251-L/IT/2012,dt. 01-07-2012

⁴. Subs for "senior commissioner of Taxes or Director of Inspection"by এস,আর,,ও নং ২০৭-আইন/আয়কর ২০০৫.তাং ০৬-০৭-২০০৫

⁵ Subs by . S.R.O.No.251-L/IT/2012,dt. 01-07-2012

⁶ Subs by S.R.O.No.251-L/IT/2012,dt. 01-07-2012

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