Question 12 – Draft-Bills-Reports – Inspection, Search, Seizure and Arrest – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 12 – 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 the search by showing the same to the person in-char
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ilarly, 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 original to the issuing officer with a repo
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