Section 132(1)(c)(B) in The Income- Tax Act, 1995

Central Government Act

(B) such 9[ Deputy Director] or 10[ Deputy] Commissioner, as the case may be, may authorise any 11[ Assistant Director], 12 [ Assistant Commissioner or Income- tax Officer], (the officer so authorised in all cases being hereinafter referred to as the authorised officer) to-]

1. Substituted for" which has not been disclosed" by the Taxation Laws (Amendment) Act, 1975, w. e. f. 1- 10- 1975.

2. Substituted for" he may authorise any Deputy Director of Inspection, Inspecting Assistant Commissioner, Assistant Director of Inspection or Income- tax Officer (hereinafter referred to as the authorised officer) to-" by the Taxation Laws (Amendment) Act, 1975, w. e. f. 1- 10- 1975.

3. Substituted for" Director of Inspection" by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1988.

4. Substituted for" Commissioner", ibid.

5. Substituted for" Deputy Director of inspection", ibid.

6. Substituted for" Inspecting Assistant", ibid.

7. Substituted for" Assistant Director of Inspection", ibid.

8. Substituted for" or Income- tax Officer" by the Direct Tax Laws (Amendment) Act, 1987 (as amended by the Finance Act, 1988 ), w. e. f. 1- 4- 1988.

9. Substituted for" Deputy Director of Inspection", ibid.

10. Substituted for" Inspecting Assistant", ibid.

11. Substituted for" Assistant Director of Inspection" by the Direct Tax Laws (Amendment) Act, 1987 (as amended by the Finance Act, 1988 ), w. e. f. 1- 4- 1988.

12. Substituted for" or Income- tax Officer" by the Direct Tax Laws (Amendment) Act, 1987 (as amended by the Finance Act, 1988 ), w. e. f. 1- 4- 1988.

(i) enter and search any 1[ building, place, vessel, vehicle or aircraft] where he has reason to suspect that such books of account, other documents, money, bullion, jewellery or other valuable article or thing are kept;

(ii) break open the look of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (i) where the keys thereof are not available;

(iia) 2[ search any person who has got out of, or is about to get into, or is in the building, place, vessel, vehicle or aircraft, if the authorised officer has reason to suspect that a such person has secreted about his person any such books of account, other documents, money bullion, jewellery or other valuable article or thing;]

(iii) seize any such books of account, other documents, money, bullion, jewellery or other valuable article or thing found as a result of such search;

(iv) place marks of identification on any books of account or other documents or make or cause to be made extracts or copies therefrom;

(v) make a note or an inventory of any such money, bullion, jewellery or other valuable article or thing: 3[ Provided that where any building, place, vessel, vehicle or aircraft referred to in clause (i) is within the are of jurisdiction of any 4[ Chief Commissioner or Commissioner], but such 5[ Chief Commissioner or Commissioner] has no jurisdiction over the person referred to in clause (a) or clause (b) or clause (c), then notwithstanding anything contained in section 6[ 120], it shall be competent for him to exercise the powers under this sub- section in all cases where he has reason to believe that any delay in getting the authorisation for the 7[ Chief Commissioner or Commissioner] having jurisdiction over such person may be prejudicial to the interest of the revenue:] 8[ Provided further that where it is not possible or practicable to take physical possession of any valuable article or thing and remove it to a safe place due to its volume, weight or other physical characteristics or due to its being of a dangerous nature, the authorised officer may serve an order on the owner or the person who is in immediate possession or control on the owner or the person who is in immediate possession or control thereof that he shall not remove part with or otherwise deal with it, except with the previous permission of such authorised officer and such

1. Substituted for" building or place" by the Taxation Laws (Amendment) Act, 1975, w. e. f. 1- 10- 1975.

4. Substituted for" Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1988.

5. Ibid.

6. Substituted for" 121" by the Direct Tax Laws (Amendment) Act 1987 (as amended by the Finance Act, 1988 ) w. e. f. 1- 4- 1988.

7. Substituted for" Commissioner" by the Direct Tax Laws (Amendment) Act 1987 w. e. f. 1- 4- 1988.

8. Inserted by the Finance Act, 1988, w. e. f. 1- 4- 1989.

action of the authorised officer shall be deemed to be seizure of such valuable article or thing under clause (iii)]