(1) In accordance with clause (b) of sub-section (2) of section 23 of the Act, the following should be done:-
(a) if there is reasonable cause to believe that any document or thing relating to the subject to be searched is likely to be found in any house or other place and if it is suspected that the thing will not be obtained if the house or place is not immediately searched; Or, if it is necessary to check immediately, the tax officer himself or other staff can search such house or place or cause to be searched.
(b) In accordance with Clause (a), the person who is residing in the house or place to be searched or the owner or custodian of that house or place shall be notified of the fact that the person conducting the search has opened the door for the purpose of the search and after receiving the notification, such person shall inform the person who comes to the house or place to be searched. Should be allowed to enter.
(c) If the person residing in the house or place to be searched according to clause (b) or the owner or the guardian does not allow the person who came to search such house or place to enter such house or place, the person who takes the search shall give notice and reasonable time to the spouses staying in that house or place to leave there, as necessary. Any window, door, door, door, door, door, door can be broken and searched.
(d) According to Clause (c), at least one member of the concerned village development committee/maha/sub-maha/municipality or two local persons or the owner of the house or one of his representatives or any one of the witnesses shall conduct the search.
(e) If the witness is not found according to Clause (d) or refuses to be a witness, the process of Clause (c) shall be deemed to be completed after the person taking the search warrants the person who takes the witness.
(f) According to this rule, if it is necessary to search the body of a person, it can also be searched and if the person to be searched is a married person, the search should be done from the married person.
(g) According to this rule, the details of goods or documents obtained during the search should be prepared and submitted to the department within three days.