place liable to search is closed, any person residing in or in charge of such place shall, on demand of the officer executing

Indian Service Tax

Searches

As per Section 82 of Finance Act of 1994, Commissioner of Central Excise may authorise any Assistant Commissioner or Deputy Commissioner to search premises, if he has reason to believe that any documents or books or things will be useful or relevant are secreted in any place. In this connection, the provisions of Code of Criminal Procedure, 1973 shall apply. The procedure is briefly summarised as under:

• That whenever any place liable to search is closed, any person residing in or in charge of such place shall, on demand of the officer executing the search warrant and on production of the warrant, allow him entry thereto and afford all reasonable facilities for a search therein.

• If entry into such place cannot be so obtained, the officer executing the warrant may break open any outer or inner door or window of any house or place if, after notification of his authority and purposes and demand of admittance duly made, he cannot otherwise obtain admittance.

• Where any person in or about the place to be searched is reasonably suspected of concealing about his person any articles for which search should be made, such person should be searched. However, if such a person is a woman, the search shall be made by another woman with strict regard to decency.

• Before making a search, the officer about to make it, shall call upon two or more respectable inhabitants of the locality in which the place to be searched is situated, to attend and witness the searches and may issue an order in writing to them or any of them so to do.

• The search shall be made in pursuance of the persons called as witness and the list of the things seized in the course of a search and of the place in which they are respectively found shall be prepared by such officer and signed by the witnesses.

• The occupant of the place searched or some other person in his behalf shall in every instance be permitted to attend during the search and a copy of the list prepared as mentioned in the above para and signed by the said witness shall be delivered to such occupant or persons.

• When any person is searched as mentioned above, a list of all things takenover shall be prepared and a copy thereof delivered to such person.