Rule 55
Procedures Of Search
In searching pursuant to Clause (b) of Subsection (2) of Section 23 of the Act, the following procedures shall be followed:-
(a) If there exists a reasonable reason to believe that it is possible to find any document or goods related with the subject in respect whereof search is to be done in any house or any other place and there is a doubt that the goods may not be obtained if that house or place is not searched immediately, or it is necessary to examine immediately, the Tax Officer may himself search such place or house or get such place or house searched by other
employee deputed by him.
(b) The person doing search has to give a notice setting out the reason for doing search to the person residing at the house or place to be searched pursuant to Clause (a) or the owner or guardian of the house or place; and upon receipt of such notice, such person has to allow the person doing search to enter into such house or place.
(c) If the person or owner or guardian of the house or place to be searched pursuant to Clause (b) does not allow the person doing search to enter into such house or place, the person doing search shall give notice and reasonable time to any woman staying in that house or place to leave from there and do search by entering into by opening or breaking any window, door, ventilation as per necessity.
(d) In doing search pursuant to Clause (c), it has to be done in witness of at least one member of the concerned Village Development Committee, Municipal/Sub-municipal Corporation/Municipality or two local persons or house owner or his one representative or any one person.
(e) If any person to become witness under Clause (d) is not found or refuses to become witness, the procedure as referred to in Clause (c) shall be deemed to have been fulfilled after the person doing search signs indicating that remark.
(f) If, in doing search pursuant to this Rule, the body of any person has to be searched, the body may also be searched; and if the person to be searched be a woman, she shall be searched by a woman.
(g) The details of the goods or documents obtained in doing search pursuant to this Rule have to be prepared and submitted to the Department within Three days.
(a) If there exists a reasonable reason to believe that it is possible to find any document or goods related with the subject in respect whereof search is to be done in any house or any other place and there is a doubt that the goods may not be obtained if that house or place is not searched immediately, or it is necessary to examine immediately, the Tax Officer may himself search such place or house or get such place or house searched by other
employee deputed by him.
(b) The person doing search has to give a notice setting out the reason for doing search to the person residing at the house or place to be searched pursuant to Clause (a) or the owner or guardian of the house or place; and upon receipt of such notice, such person has to allow the person doing search to enter into such house or place.
(c) If the person or owner or guardian of the house or place to be searched pursuant to Clause (b) does not allow the person doing search to enter into such house or place, the person doing search shall give notice and reasonable time to any woman staying in that house or place to leave from there and do search by entering into by opening or breaking any window, door, ventilation as per necessity.
(d) In doing search pursuant to Clause (c), it has to be done in witness of at least one member of the concerned Village Development Committee, Municipal/Sub-municipal Corporation/Municipality or two local persons or house owner or his one representative or any one person.
(e) If any person to become witness under Clause (d) is not found or refuses to become witness, the procedure as referred to in Clause (c) shall be deemed to have been fulfilled after the person doing search signs indicating that remark.
(f) If, in doing search pursuant to this Rule, the body of any person has to be searched, the body may also be searched; and if the person to be searched be a woman, she shall be searched by a woman.
(g) The details of the goods or documents obtained in doing search pursuant to this Rule have to be prepared and submitted to the Department within Three days.