What are the basic requirements to be observed during Search operations?
Question 12
Bill
Inspection, Search, Seizure and Arrest
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 12. What are the basic requirements to be observed during Search operations?
Ans. The following principles should be observed during Search:
* No search of premises should be carried out without a valid search warrant issued by the proper officer.
* There should invariably be a lady officer accompanying the search team to residence.
* The officers before starting the search should disclose their identity by showing their identity cards to the person in-charge of the premises.
* The search warrant should be executed before the start of
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n in-charge of the premises being searched. Similarly, after the completion of search all the officers and the witnesses should again offer themselves for their personal search.
* A Panchnama / Mahazar of the proceedings of the search should necessarily be prepared on the spot. A list of all goods, documents recovered and seized/detained should be prepared and annexed to the Panchnama/Mahazar. The Panchnama / Mahazar and the list of goods/ documents seized/detained should invariably be signed by the witnesses, the in-charge/ owner of the premises before whom the search is conducted and also by the officer(s) duly authorized for conducting the search.
* After the search is over, the search warrant duly executed should be returned in orig
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