The officer of Inland Revenue may enter a place to search any documents or things useful for any proceedings after obtaining a warrant from the magistrate under section:

A. 40

B. 40A

C. 40B

D. None of these


40. Searches under warrant- (1) Where any officer of sales tax has reason to believe that any documents or things which in his opinion, may be useful for, or relevant to, any proceedings under this Act are kept in any place, he may after obtaining a warrant from the magistrate, enter that place and cause a search to be made at any time.

(2) The search made under sub-section (1) shall be carried out in accordance with the relevant provisions of the Code of Criminal Procedure, 1898 (V of 1898). 

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