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

Central Government Act

(1) 9[ Where the 10[ Director General or Director] or the 11[ Chief Commissioner or Commissioner] 12[ or any such] 13[ Deputy Director] or 14[ Deputy] Commissioner as may be empowered in this behalf by the Board], in consequence of information in his possession, has reason to believe that-

(a) any person to whom a summons under sub- section (1) of section 37

1. Inserted by the Taxation Laws (Amendment) Act, 1975, w. e. f. 1- 10- 1975.

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

3. Inserted by the Taxation Laws (Amendment) Act, 1975, w. e. f. 1- 10- 1975.

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

5. Substituted for" Commissioner", ibid.

6. Substituted for" Chief Commissioner or Commissioner therefore" by the Finance Act, 1988, w. e. f. 1- 6- 1988.

7. Substituted by the Income- tax (Amendment) Act, 1965, w. e. f. 12- 3- 1965. The Amendment Act provided for a validating provision for pre- 1965 searches as under:" 6. Validation of certain searches made.- Any search of a building or place by an Inspecting Assistant Commissioner or Income- tax Officer purported to have been made in pursuance of sub- section (1) of section 132 of the principal Act, (i. e., the Income- tax Act, 1961 ), before the commencement of this Act, shall be deemed to have been made in accordance with the provisions of that sub- section as amended by this Act as if those provisions were in force on the day the search was made and shall not be called in question before any court of law or any other authority merely on the ground- (i) that the Inspecting Assistant Commissioner or the Income- tax Officer made such search with the assistance of any other person; or (ii) that no proceeding under the Indian Income- tax Act, 1922 (11 of 1922 ), or the principal Act, (i. e., the Income- tax Act, 1961 ), was pending against the person concerned when the search was authorised under the said sub- section." Earlier, section 132 was substituted by the Finance Act, 1964, w. e. f. 1- 4- 1964.

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

11. Substituted for" Commissioner", ibid.

12. Inserted by the Taxation Laws (Amendment) Act, 1975, w. e. f. 1- 10- 1975.

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

14. Substituted for" Inspecting Assistant", ibid.

of the Indian Income- tax Act, 1922 (11 of 1922 ) or under subsection (1) of section 131 of this Act, or a notice under sub- section (4) of section 22 of the Indian Income- tax Act, 1922 (11 of 1922 ), or under sub- section (1) of section 142 of this Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such books of account or other documents as required by such summons or notice, or

(b) any person to whom a summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under the Indian Income- tax Act, 1922 (11 of 1922 ), or under this Act, or

(c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable article or thing represents either wholly or partly income or property 1[ which has not been, or would not be disclosed] for the purposes of the Indian Income- tax Act, 1922 (11 of 1922 ) or this Act (hereinafter in this section referred to as the undisclosed income or property), 2[ then,-

(A) the 3[ Director General or Director] or the 4[ Chief Commissioner or Commissioner], as the case may be, may authorise any 5[ Deputy Director], 6[ Deputy] Commissioner, 7[ Assistant Director], 8[ Assistant Commissioner or Income- tax Officer], or

(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)]