The Law of Search and Seizure' in India: Vijay Kumar Singh

1
The Law of ‘Search and Seizure’

in India
Vijay Kumar Singh*
Search and Seizure’ provisions can be found in various Indian

legislations which give powers to the competent authority to
collect evidence in relation to violation of the legislation
concerned. The nature of search and seizure varies from
authority to authority. The authorities generally are entrusted
with the power to perform searches and seizures of persons and
their belongings, and occasionally use force in their duty. But
this power must be exercised with utmost caution and within the
boundaries of the law. When the authorities exceed those
boundaries they jeopardize the admissibility of any evidence
collected for prosecution. While performing the powers of
search and seizure, at each point, reporting to a senior
responsible officer is mandatory, so that no officer acts in an
arbitrary way.
* Assistant Professor (Law), Hidayatullah National Law University, Raipur. E-mail: vrsingh.hnlu@gmail.com
© 2009 Vijay Kumar Singh. All rights reserved.
Electronic copy available at: https://ssrn.com/abstract=2972055

2 LAW OF SEARCH AND SEIZURE
S earch and Seizure has been a long-known tool in the hands of authorities
both under civil and criminal law to explore and make a thorough
examination of a place or person in order to find something and take into
possession the found out thing into a safe custody so as to use it as evidence at a
later stage of trial. Normally, it is the criminal proceedings in which the ‘search
and seizure’ provisions are utilized, however, there are various other instances
also where search and seizure provisions come into picture, for example income
tax raids, excise raids, search and seizure under Information Technology Act,
Money Laundering Act, or may be under the orders of the Court. Thus a simple
provision takes enormous perspectives and dimensions which need to be
addressed. This Chapter analyzes the various ‘search and seizure’ provisions
available under the Indian law and the issues involved therein.
1. Concept of ‘Search’ and ‘Seizure’ Provisions

Search and Seizure is defined as “A hunt by law enforcement officials for
property or communications believed to be evidence of crime, and the act of
taking possession of this property”. 1 There are various laws in the country which
prescribes for the provision of ‘search and seizure’. Reason for having the
provision of search and seizure is to give jurisdiction to the authority to conduct a
search and seize the evidence. At the same time, it gives a protection, or
safeguards the interest of the common man from being violated by the excesses
of the authority having powers to search or to seize.
Search may include the search of a place or search of a person or search of

the belonging of a person. Even search may be conducted to find a person from
a hideout. Power to search has to be there in some statute which empowers the
searching authority. Similarly, the power to seizure should be there to make a
seizure. In absence of such power the search or seizure made would be illegal.
As the search operations invade upon the privacy and freedom of an individual,
it has to be exercised under statutory requirements and principles of natural
justice. 2 The searching authority may vary from the Police Officer (different ranks
of officer can be prescribed), Controller, Investigating Authority, Inspector, Board,
Commission, Registrar of Companies, etc.
Electronic copy available at: https://ssrn.com/abstract=2972055

The Law of ‘Search and Seizure’ in India 3
1.1 Detention and Seizure

These are two different legal concepts. Every detention is not seizure but seizure
always includes detention. 3 Detained goods can be released without any
formality after excise officer is satisfied that goods are not contraband. The
release can be made by Superintendent also. However, after goods are seized,
these can be released only after following proper procedure. Goods can be
seized even if they are bulky. In such cases, the seized goods, instead of
physically carrying to excise custody, are handed over and kept in the possession
of the owner for safe custody, by way of a ‘supurta-nama’. After the goods are
seized and handed over to the owner for safe custody, he cannot deal with them
without permission of Excise officer.
1.2 Confiscation vs. Seizure

Though synonymously used at times, both the terms are different. For example,
in seizure the possession of the article gets vested in the hands of the duly
authorised officer of the government, whereas in cases of confiscation the
possession as well as ownership of the article so seized gets vested in the
government after the contravention of the law is proved – the owner is divested
of ownership without payment of any compensation.
2. Constitutional Provisions vis-à-vis Search and Seizure

Any law in this country is subject to the Constitution which is mother of all laws,
so is the law relating to ‘search and seizure’; it cannot be de hors the
Constitution of India. In several cases the law of ‘search and seizure’ has been
challenged before the courts for being violative of the fundamental rights
guaranteed to the citizens, especially, Article 19(1)(f) 4 and Article 20(3). 5
In the case of Maneka Gandhi vs. Union of India, 6 Supreme Court sought to
humanize and liberalize the administration of criminal justice. The judicial
activism of Supreme Court in Maneka Gandhi case interpreted the phrase
“procedure established by law” in Article 21 as not only to man ‘any procedure’
laid down in a statute but “just, fair and reasonable” procedure, and that the
term ‘law’ in Art. 21 envisages not any law but a law which is “right, just and
fair, and not arbitrary, fanciful or oppressive.” 7 Now, the law has to satisfy the
requirements of Art 14 and Article 19 to pass the test of reasonability.
In M.P. Sharma’s case, 8 the issue was whether the search warrant issued as
per Section 96(1) of the Code of Criminal Procedure, 1898 would be ultra vires
Article 19(1)(f) and 20(3) of the Constitution of India. Another issue debated was
whether the search and seizure of documents according to Sections 94 and 96 of
the Code of Criminal Procedure was a compelled production within the meaning
of Article 20 of the Constitution. It was held that the provision for search warrant
under Section 96(1) of the Code of Criminal Procedure was not offensive of
Article 19(1)(f) of the Constitution as well as it did not amount to compelled
production. 9
In the case of Nandini Satpathy vs. P.L. Dani, 10 the Supreme Court has
considerably widened the scope of clause (3) of Article 20. The Court has held
that the prohibitive scope of Article 20(3) goes back to the stage of police
interrogation not commencing in court only.
In Pooran Mal’s Case 11 it was held that the provisions relating to search and
seizure in Section 132 of the Income Tax Act 1961 and Rule 112 cannot be
regarded as violative of article 19(1)(f) or 19(1)(g) of the Constitution.
2.1 Right to Privacy

In ITO v. Seth Bros. 12 it was held that Section 132 of the Income Tax Act, which
prescribes for ‘search and seizure’ does not confer any arbitrary authority upon
the revenue officers. Since by the exercise of the power a serious invasion is
made upon the rights, privacy and freedom of the taxpayer, the power must be
exercised strictly in accordance with the law and only for the purposes for which
the law authorises it to be exercised.
3. Ground Rules to be Followed in Search and Seizure Cases

The then Union Minister, Mr. V.P. Singh announced the ground rules for searches
and seizures carried out under the Income Tax Act, the Customs Act, Excise Act
and the Foreign Exchange Regulation Act as under: 13
3.1 Competent Authority

Authorisation for a search can only be ordered by a competent officer after
considering the information he has in his possession provided he has reason to
believe that a search is justified. Before the issue of a search warrant, a formal
order is required to be passed by the competent authority. There cannot be post
justification of exercise of power to search.
3.2 Objectives of Search

A search is necessary to secure evidence which is not likely to be made available
by issue of summons or by visiting, in the ordinary course, the premises
concerned. Hence, a search cannot be conducted in ordinary course of the
things.
3.3 Search Party

Search party has to be led by an officer of a certain rank in cases of major
searches. The party must be led by an officer at least the rank of Assistant
Collector or equivalent. The team must include two respectable witnesses (known
as panch witnesses) of the locality and technical persons like valuers, etc. 14
3.3.1 Rights of Person to be Searched

As seen earlier, any search or seizure should not be a breach of a person’s
fundamental right or breach of his privacy. Normally, in a civil search the
following are the rights available to the persons to be searched:
a. To see the warrant of authorisation duly signed and sealed by the issuing
authority.
b. To verify the identity of each member of the search party.
c. To have at least two respectable and independent residents of the locality as

witnesses.
d. To have personal search of all members of the party before the start of the
search and after the conclusion of the search.
e. To insist on a personal search of females by another female only with strict

regard to decency.
f. To have a copy of the panchanama together with all the annexures.
g. To put his own seal on the packages containing the seized assets.
h. Woman having the occupancy of an apartment, etc., to be searched has

right to withdraw before the search party enters, if, according to custom, she
does not appear in public.
i. To call medical practitioner if he is not well.
j. To have his children permitted to go to school, after the examination of their

bags.
k. To inspect the seals placed on various receptacles sealed in course of

searches and subsequently reopened by continuation of searches.
1. To have the facilities of having meals, etc., at the normal time.
m. To have a copy of any statement before it is used against him in an

assessment or prosecution proceedings.
n. To have inspection of the books of account, etc., seized or to take extracts

therefrom in the presence of any of the authorised officers or any other
person empowered by him.
3.4 Examination
Tax authorities thereafter examine the person searched. In the case of income-
tax, the person has to take an oath. In the case of other Acts, it is made clear to
him that proceedings are judicial and he is bound to tell the truth. It is also
explained to him that the statement is liable to be used against him. This
examination is deemed as judicial proceedings and this statement is admissible
as evidence. The purpose of this examination is to secure the explanation of the
person regarding the documents and properties before he has an opportunity to
concoct an explanation and fabricate evidence. He is not allowed the services of
a lawyer at this stage.
3.5 Report to the Senior Authority

After the search, the party has to submit a report to the senior authority like
Collector, Commissioner, etc. The outcome of search is given to enable the
senior officer to judge the bona fide of the search and to exercise control over
searches carried out.
3.6 Safeguards
Section 136(2) of the Customs Act provides for deterrent punishment including
imprisonment of the Customs Officer held responsible for vexatious searches.
Similarly, Section 62 of the Prevention of Money Laundering Act, 2002 provides
for punishment for vexatious searches. Publicity: The raiding party will not make
any statement to the press. Statement to the press, if any, will be made by the
head of the department and will be factual in nature. However, it may be
necessary in some cases to give out press note especially where distorted versions
have been released to the press by other parties. 15
3.7 Arrests
The power of arrest vest with the Customs, Central Excise and enforcement
officers. Income-Tax Officers have no powers of arrests. Arrests are generally
resorted to in case where the detected offence is of serious nature and the case
appears to be fit for criminal prosecution. Persons are generally not arrested
when the intention is only to have departmental proceedings. Persons are
arrested when there is a gravity of offence, evidence of personal culpability, a
strong prima facie case and likelihood of person tampering with the evidence by
remaining at large or absconding.
3.8 Departmental Proceedings

Under the Income-tax Act, the Income-tax Officer concerned must make a
summary assessment within 120 days of the seizure estimating the undisclosed
income and calculating the amount of tax on income so estimated along with the
interest and penalty payable. Thereafter, he retains in his custody only such
assets as are, in his opinion, sufficient to satisfy the aggregate amount of tax,
penalty and interest due. Books of account and documents seized cannot be
retained for more than 180 days except for specially recorded reasons and with
the approval of the Commissioner. No imprisonment can be awarded by an
adjudicating officer. Instructions are being issued that the time-limit of
completing search cases will be strictly adhered to in future and no undue
extension will be given.
3.9 Prosecution
Apart from departmental proceedings, the law provides for criminal prosecution
in certain cases. The complaint made by the tax department is treated as
personal criminal complaint as these offences under the Acts are treated as
noncognisable.
3.10 Judicial Principles for Exercise of Powers to Search 16
The principles regarding the scope of powers under Section 132 as emerging
from various judgments are enumerated in Prabhubhai Vastabhai Patel v. R.P.
Meena:
Search and Seizure Provisions under Various Laws in India

‘Search and Seizure’ provisions can be found in various legislations in India.
These provisions are featuring in these legislations to give powers to the
competent authority to collect evidence in relation to violation of the legislation
concerned. A ‘search and seizure’ may lead to unearthing of a suspicious
violation or elicit key links to a crime committed. However, the nature of search
and seizure varies from authority to authority. Some authority can exercise the
powers suo motu whereas some have to get permission from the higher
authorities or report to the higher authorities immediately after search. Search
and seizure under criminal law and civil law varies. But, in any case, there is a
common thread running through the procedure of conducting search and seizure
and that is adherence to the procedure established by law.
It is very difficult to enlist all the legislations in which ‘search and seizure’
provisions are found, however, an attempt is made in this chapter to bring
forward the ‘search and seizure’ provisions under different legislations. An
analysis is carried out regarding the authority and their powers of conducting
search and seizure.
4. Criminal Law (Code of Criminal Procedure)

Cr.P.C. 1973 provides for law relating to criminal procedure in India. It gives a
complete law from constitution of criminal courts & offices to supervision,
remission and commutation of sentences. An important procedure in criminal
justice administration relates to the arrest and compelling production of things

and for which even search and seizure is authorized. 17 Let us examine the
provisions relating to search and seizure under Cr.P.C. It is important to note that
these provisions are also referred to in other legislations regarding the procedure
to be followed by the authorities under those Acts. 18
4.1 Search while Arresting a Person

The first provision of search in Cr.P.C. is in relation to ‘arrest of persons’ wherein
it is provided that a person occupying a place in which the authority 19 has a
reason to believe that the person to be arrested has entered, should provide a
free ingress and afford all reasonable facilities for searching that place on
demand by that authority acting under warrant. If such cooperation is not
received the authority would be having the power to break open any door or
window of any house to arrest that person. However, if that place is being
occupied by a female, who does not come in public as per customs, should be
provided an opportunity to withdraw her from the place.
4.2 Personal Search of Arrested Person

A person, who is arrested by an authority, may be searched and all articles
found upon him excluding the necessary wearing apparel may be seized and
placed in safe custody. A receipt showing the articles seized is required to be
prepared. Search of a female has to be done by a female authority only. 20 If a
person is detained in such a way that it amounts to an offence and it appears so
to the JMFC, DM, or SDM, he may issue a search warrant to search for that
person and produce before him. 21
4.3 Search Warrant

Any Court can issue a search warrant, directed to any person, to search a place
or part thereof in the following three situations: (a) where the court has a reason
to believe that the person to whom a summon is issued to produce a thing would
not produce the same 22 (b) where the court is not aware that in whose possession
such document or thing is and (c) where the Court considers that the purposes of
any inquiry, trial or other proceeding under this Code will be served by a general
search or inspection. 23 The aforesaid is a general provision as to grant of search
warrant. Further under Section 94, a search warrant can be issued by DM, SDM,
or JMFC if on the basis of information and such enquiry as he thinks fit, he thinks
necessary and has a reason to believe that any place is used for the deposit or
sale of stolen property, or for the deposit, sale or production of any objectionable
article to which this section applies, 24 or that any such objectionable article is
deposited in any place, to search such a place. A police officer not below the
rank of a Constable can be authorized to conduct a search as well as to seize the
document or things found, and even authorizes to take into custody any person
found there.
4.4 Order to Seize

State Government is empowered to declare by notification, forfeiture of any
newspaper, book or any document, which contains any matter the publication of
which is punishable under Section 124A or Section 153A or Section 153B or
Section 292 or Section 293 or Section 295A of the Indian Penal Code. After such
notification, any police officer can seize such publication wherever found in
India. 25 Further, any Magistrate by a search warrant empower a police officer
not below the rank of Sub-Inspector to enter upon and search for such
publication in any premises where any copy of such publication may be or
reasonably suspected to be. Any person having interest in such publication and
aggrieved by aforesaid notification may approach High Court to get the
notification quashed and set aside within two months of such notification. Matter
has to be dealt in by a special bench of the High Court.
4.5 Extraterritorial Application

A Search Warrant issued aforesaid may be executed anywhere in India. 26
However, if by virtue of such search, beyond the local jurisdiction of the court
issuing search warrant, any of the things for which search is made is recovered,
has to be deposited in the court under whose jurisdiction such thing is
recovered. 27 Search Warrant should be in writing and bearing the seal and
signature of the authority issuing it. Normally, the warrant should be directed to
a police officer, but when no such officer is available it may be directed to any
person. All persons should cooperate with the authority executing a search
warrant. They should allow a free ingress into a building or house which they are
occupying. Further, any person is reasonably suspected to have concealed
anything from the authority, such person can also be searched; however, a
woman has to be searched by a woman authority only, with strict regard to
decency. Before conducting the search two respectable persons of such locality
shall also be brought in by the authority to witness the search and a list is
required to be prepared in front of such witnesses and get it signed. 28
Generally, a Police Officer may seize any property which may be alleged or
suspected to have been stolen, or which may be found under circumstances
which create suspicion of the commission of any offence. 29 If such police officer
is subordinate to the officer in charge of a police station shall forthwith report
such seizure to him. Any Magistrate may direct a search to be conducted in front
of him for which he is competent to issue a search warrant discussed above. 30
Any Court can impound any document or thing produced before it 31 pursuant to
an order/summon.
4.6 Power to Search Include Power to Break Open Locks

Every person making a search under this Act 32 shall have the power to break
open the lock of any door, almirah, safe, box, cupboard, drawer, package or
other thing, if the key thereof is withheld.
5. NDPS Act
Drug trafficking is an international problem. The Narcotic Drugs and
Psychotropic Substances Act, 1985 (hereinafter referred to as NDPS Act) 33 was
made to consolidate and amend the law relating to narcotic drugs.
NDPS Act has severe penalties 34 and hence the search and seizure exercise
under NDPS has to be conducted in a proper manner and following all
procedures. Any mistake in conduct of the search and seizure operation renders
the whole search nugatory as the benefit of doubt is given to the accused.
5.1 Search Warrant

A search warrant may be issued by a Metropolitan Magistrate or a Magistrate of
the first class or any Magistrate of the second class specially empowered by the
State Government in this behalf for the search, whether by day or by night, of
any building, conveyance or place in which he has reason to believe any narcotic
drug or psychotropic substance in respect of which an offence punishable under

Chapter IV has been committed or any document or other article which may
furnish evidence of the commission of such offence is kept or concealed. 35
If any officer 36 has reason to believe from personal knowledge or

information given by any person and taken in writing that any person has
committed an offence punishable under Chapter IV or that any narcotic drug, or
psychotropic substance in respect of which any offence punishable under
Chapter IV has been committed or any document or other article which may
furnish evidence of the commission of such offence has been kept or concealed
in any building, conveyance or place, may authorise any officer subordinate to
him but superior in rank to a peon, sepoy, or a constable, to arrest such a
person or search a building, conveyance or place whether by day or by night or
himself arrest a person or search a building, conveyance or place. Provisions of
Cr.P.C. applies as far as applicable. 37
5.2 Power of Person Authorized to Search

Normally, 38 the following powers are exercisable by the aforesaid officers
between sunrise and sunset:
a. enter into and search any such building, conveyance or place;
b. in case of resitance, break open any door and remove any obstacle to such
entry;
c. seize such drug or substance and all materials used in the manufacture
thereof and any conveyance;
d. detain and search, and, if he thinks proper, arrest any person:
The aforesaid search can be done even in a public place. 39 The provision of
Sections 41, 42 and 43 also applies to offences punishable in relation to coca
plant, the opium poppy or cannabis plant.
5.3 Search of Conveyance

The officer authorised to conduct a search, as discussed above, has a power to
stop any animal, conveyance and in case of an aircraft compel it to land if he
has a reason to suspect that any animal or conveyance is, or is about to be, used
for the transport of any narcotic drug or psychotropic substance, in respect of

which he suspects that any provision of this Act has been, or is being, or is about
to be, contravened at any time. 40 This power extends to examining and even
rummaging and searching for any goods in the conveyance or part thereof and
on the animal. If the conveyance or animal did not stop after the instruction of
such officer Act authorizes to even fire upon.
5.4 Conditions of Search 41

A person to be searched under the aforesaid sections if requires has to be taken
without unnecessary delay to the nearest Gazetted Officer of any of the
departments mentioned in Section 42 or to the nearest Magistrate by the officer
duly authorized under Section 42. Until such person is brought before the senior
officer, he may be detained. If the senior officer sees no reasonable ground for
search may discharge the person, but otherwise may direct a search be made in
front of him. A female has to be searched by a female.
6. Customs Laws
Customs is the procedure for inspecting goods and baggage entering a country
to find out a duty or tax imposable on imported and exported goods or evasion
of the same. Unrestricted freedom of access into the country or exit out of the
country is not permitted. 42 One of the duties of customs authority also include
prevention of smuggling including interdiction of narcotics drug trafficking.
6.1 Customs Act 43

Customs Act makes the following persons liable to search if the proper officer has
reason to believe that the person liable has secreted about his person, any goods
liable to confiscation or any documents relating thereto: (a) any person who has
landed from or is about to board or is on board any vessel within the Indian
customs waters, (b) any person who has landed from or is about to board, or is
on board a foreign-going aircraft, (c) any person who has got out of, or is about
to get into, or is in, a vehicle, which has arrived from, or is to proceed to any
place outside India (d) any person in a customs area.
If an officer of customs empowered in this behalf by general or special

order of the Commissioner of the Customs, has reason to believe that any
person has secreted about his person any goods 44 which are liable to
confiscation, or documents relating thereto, he may search that person. The said
person if so requires, without unnecessary delay should be taken to the nearest
gazetted officer of customs or magistrate. Before making the search the officer of
customs shall call upon two or more persons to attend and witness the search
and may issue an order in writing to them or any of them so to do; and the
search shall be made in the presence of such persons and a list of all things
seized in the course of such search shall be prepared by such officer or other
person and signed by such witnesses. 45 If there is a reason to believe that a
person has secreted a thing inside his body which liable to confiscation may be
screened or X-rayed by a recognized radiologist on the order of the Magistrate;
and if on x-ray the things are found the Magistrate may direct that suitable action
for bringing out such goods be taken on the advice and under the supervision of
a registered medical practitioner and such person shall be bound to comply with
such direction. 46
6.1.1 Search of Premises and Conveyances

If the Assistant Commissioner of Customs or Deputy Commissioner of Customs,
or in any area adjoining the land frontier of the coast of India an officer of
customs specially empowered by name in this behalf by the Board, has reason to
believe that any goods liable to confiscation, or any documents or things which
in his opinion will be useful for or relevant to any proceeding under this Act, are
secreted in any place, he may authorise any officer of customs to search or may
himself search for such goods, documents or things. 47 For powers to stop any
conveyance and search see 5.3 above. 48
6.2 Passports Act

Any officer of customs empowered by a general or special order of the Central
Government in this behalf and any officer of police or emigration officer not
below the rank of a sub-inspector may search any place and seize any passport
or travel document from any person against whom a reasonable suspicion exists
that he has committed any offence punishable under the Act. 49
6.3 Immigration
All powers exercisable by customs officers with regard to the searching and
detention of persons is exercisable by any such officer of customs, or the
Protector General of Emigrants or a Protector of Emigrants, or an officer in
charge of an emigration check-post. 50
6.4 Antiques and Art Treasures

An officer so authorized may enter and search any place and seize any antiquity
or art treasure in respect of which he suspects that any provision of this Act has
been, is being, or is about to be, contravened and thereafter take all measures
necessary for securing the production of the antiquity or art treasure so seized in
a court and for its safe custody, pending such production. 51
7. Taxations Laws
Tax evasion is one of the biggest problems prevailing in this country and equally
abroad. Search and seizure provisions are important tools in the hands of
income tax authorities to unearth the undisclosed income or ‘black money’ 52
from the violators of tax laws and make an assessment of the same.
7.1 Income Tax Act

Payment of tax has been always a concern for tax payers as well as the Income
Tax Department. Voluntary compliance was very difficult. There were consistent
failures on the part of assessees or entities to declare correct income. This
ultimately invited penal provisions of the Act as also search and seizure
operations. The method of search and seizure for unearthing black money is
adopted by the Income Tax Department only in cases where there is ‘sufficient
reason to believe’ 53 that the person concerned would not disclose the true picture
of his income in the normal course of filing of return and regular assessment. 54
Section 132 of the Income Tax Act empowers certain income tax authorities
to carry out a search and seizure of books of accounts, documents, cash,
jewellery, etc. Section 132A empowers certain income tax authorities to
requisition books of accounts, documents etc.
7.1.1 Competent Authority
The Directorate is headed by the Director General of Income Tax (Investigation)

with a Director of Income Tax (DIT) (Investigation) below him for conducting the
searches, which is the investigation wing, and a Commissioner of Income Tax
(CIT) (Central) for carrying out the search assessment, which is the assessment
wing. The Director and the Commissioner are assisted by other levels of officers
and officials.
7.1.2 When authorization of search can be given?
According to the provisions of Sec. 132(1) of the Income Tax Act 1961, search
can be ordered by a competent Income Tax Authority referred to above, who, in
consequence of information in his possession, has reason to believe that:
a. any person to whom a summon u/s 131(1) of the Act or a notice u/s 142(1)
of the Act was issued to produce, or caused 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
summon or notice; or
b. any person to whom a summon or notice as aforesaid has been or might be
issued will not, or would not, comply the same; 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, which has not been, or would not be, disclosed for the purposes of
the Income Tax Act.
Thus, an authorization to search not only can be given in the cases of actual
tax evasion but even an apprehended tax evasion for which a “sufficient cause”
exist with the income tax authorities.
However, Sec. 132 does not seek to substitute the process of assessment
and final quantification of tax liability under Section 143 or 147. The seizure of
asset is for the satisfaction of tax liability in respect of which the person
concerned is in default or is deemed to be in default and for satisfaction of any
anticipated liability which may arise upon a reassessment in respect of the
undisclosed income. It has been held by Punjab High Court in N.K. Textile Mills
vs. CIT 55 that this section does not allow a sweeping search or seizure of
documents or things irrespective of their relevancy to or usefulness for some
proceedings under the Income Tax Act. Search and seizure is obviously a serious
infringement on the rights of citizens and hence, the authorities are required to
demonstrate utmost caution while ordering such search. From the above
provisions of Sec. 132(1), it is abundantly clear that search warrants cannot be
issued indiscriminately. 56
7.1.3 Procedure
A search warrant is issued by the competent authority after approval by the DGIT
(Investigation), calling upon the authorized officer to carry out search and seizure
operations. The search is conducted as per the procedure laid down in Rule 112
of the Income Tax Rules. A Panchnama 57 is prepared at the conclusion of the
search giving, in a specified format, all the details of the search operation
including a list of all the books of accounts, other documents, money, bullion,
jewellery and any other valuable article or thing found at the premises during the
search and also a list of the statements recorded under Section 132 (4).
7.2 Kelkar Committee

In order to bring the focus back on transparency and accountability it appears
necessary to introduce certain changes in the present system of search, seizure
and summons. These are expected to restore the confidence of the tax payer in
the tax administration. The recommendations are as follows:
i. Central Excise officers should not be required to wear uniform. This would
change the mind set on both side (Department and taxpayer) and contribute
to freer communication.
ii. Videography should be done whenever statements are recorded and

searches made.
iii. Presence of counsel should be encouraged while recording statements
iv. Seizure of documents and records adversely affect the conduct of business.
Accordingly, these should be mandatorily released upon the completion of
adjudication. 58
7.3 Wealth Tax

An authorized officer 59 under the Act, if has a reason to believe that any person
to whom a summon is issued to produce the documents would not produce the
same or any person is in possession of any money, bullion, etc. disproportionate
to his known assets, particulars of which will be useful for, or relevant to, any
proceeding under this Act may enter and search as the income tax officer. The
authorised officer may requisition the services of any police officer or of any
officer of the Central Government, or of both, to assist him for all or any of the
purposes specified and it shall be the duty of every such officer to comply with
such requisition. 60
7.4 The Central Excise Act 61

All searches made under this Act or any rules made thereunder and all arrests
made under this Act shall be carried out in accordance with the provisions of the
Code of Criminal Procedure, relating respectively to searches and arrests made
under that Code.
8. Foreign Exchange Laws

Maintenance of foreign exchange for any country is very important. The orderly
development and maintenance of foreign exchange market are achieved by
controlling the capital account transactions. Development of foreign exchange
market and maintenance of the foreign exchange market would mean that the
country should have favorable foreign exchange situation. Now, in India the
emphasis on preservation of foreign exchange has shifted to management of
foreign exchange. There are search and seizure provisions under these laws also.
8.1 Foreign Exchange Management Act 1999

Foreign Exchange Management Act 1999 provides for establishment of an
Enforcement Directorate by the Central Government. 62 Any officer not below the
rank of Assistant Director can take up for investigating the contravention under
the Act. 63 The powers to be exercised by the aforesaid authority under FEMA
would be same as conferred upon income-tax authorities under the Income Tax
Act 1961 discussed above. 64
8.2 Foreign Trade Development and Regulation Act, 1992

Foreign Trade Development and Regulation Act, 1992 provides a power to
Central Government to authorise any person for the purposes of exercising such
powers with respect to entering such premises and searching, inspecting and
seizing of such goods, documents, things and conveyances, subject to such
requirements and conditions, as may be prescribed by a notification in the
Official Gazette. 65 The provisions of Cr.P.C. would apply to search and seizure
conducted under this Act as far as possible. Also see Rule 17
9. Anti-money Laundering Law

Money Laundering refers to the conversion or “Laundering” of money which is
illegally obtained, so as to make it appear to originate from a legitimate
source. 66 Money Laundering is not only a national but international problem. 67
Search, seizure and confiscation of the proceeds of crime is an important aspect
of anti-money laundering law. Hence, anti-money laundering law in India also
provides for survey, search and seizure. Chapter V of the Prevention of Money
Laundering Act, 2002 (hereinafter referred to as PMLA 02) provides for a
comprehensive mechanism for survey, search and seizure.
10. Gambling
10.1 Public Gambling
If the Magistrate of a district or other officer invested with the full powers of a
Magistrate, or the District Superintendent of police, upon credible information,
and after such enquiry as he may think necessary, has reason to believe at any
house, walled enclosure, room or place, is used as a common gaming-house: 68
• may either himself or authorize an officer to enter, with such assistance as

may be found necessary, by night or by day, and by force, if necessary, any
such house, walled enclosure, room or place;
• may take into custody, all persons whom he or such officer finds therein,
whether or not then actually gaming;
• may seize all instruments of gaming and all moneys and securities for
money, and articles of value, reasonably suspected to have been used or
intended to be used for the purpose of gaming, which are found therein;
10.2 Under the Prize Chits and Money Circulation Schemes

(Banning) Act, 1978
An officer in charge of a police station may enter a premise that are being used
for purposes connected with the promotion or conduct of any prize chit or money
circulation scheme in contravention of the provisions of this Act, 69 to search the
said premises and the persons whom he may find therein, to take into custody
and seize all things found in the said premises which are intended to be used, or
reasonably suspected to have been used, in connection with any such prize chit
or money circulation scheme as aforesaid.
10.3 Chit Funds
The Registrar or any other officer authorised by him in this behalf has similar
powers as noted above. 70 Such officer may apply for assistance to an officer in
charge of a police station and take police officers to accompany and assist him
in discharging his duties of search and seizure.
11. Corporate and Securities Laws
11.1 Companies Act 1956
Companies Act 1956 governs the corporate sector in India from the inception of
a company rather even before that (pre-incorporation contracts) to the
dissolution of the company. There are few provisions under the Companies Act
which provides for Investigation into the affairs of the company and seizure of
documents by Registrar and Inspector. 71 Apart from this, generally, the office of
registrar is a public office and is open for search by public into the documents
during officer hours.
When Registrar has a reasonable ground to believe that books and papers
of, or relating to, any company or other body corporate or managing director or
manager of such company or other body corporate may be destroyed, mutilated,
altered, falsified or secreted, the Registrar may make an application to the
Magistrate of the First Class or as the case may be, the Presidency Magistrate
having jurisdiction for an order for the seizure of such books and papers. After
considering the application and hearing the Registrar, by order authorize the
Registrar 72 –
a. to enter, with such assistance as may be required the place or places where
such books and papers are kept;
b. to search that place or those places in the manner specified in the order;
and
c. to seize such books and papers as he considers necessary.
For maximum period of 30 days – before returning take copies or extracts

from them or place identification mark on them or any part thereof or deal with
the same in such other manner as he considers necessary.
Similar powers are exercisable by Inspector 73 while conducting the

investigation in the affairs of the company. Both the provisions are also
applicable to foreign companies by virtue of Section 600 of the Companies Act.
11.2 SEBI Act

Recent Satyam scam stormed the securities market and its various players. This
scam raised a host of issues including the role of SEBI as a regulator. SEBI has to
obtain permission from Supreme Court to interrogate the mastermind of the
scam, Mr. Ramalinga Raju. Was there no power vested with SEBI to do so? Yes
there was, but as the matter was taken over by police under the provisions of
Indian Penal Code which comes under ‘criminal law’ has to give way to the
‘administrative’ nature of proceedings under SEBI Act.
The Board may by an order in writing authorize any person (referred to as

Investigating Authority) to conduct an investigation into the affairs of such
intermediary or person who is believed to have violated any provisions of this Act
or when the transactions in securities are being dealt with in a manner
detrimental to the investors or the securities market 74 . A search and seizure of
such documents can be ordered by a Magistrate if destruction of such documents
is apprehended.
11.3 Forward Contracts

Any presidency magistrate or a magistrate of the first class may, by warrant,
authorise any police officer not below the rank of sub-inspector to enter upon
and search any place where books of account or other documents relating to
forward contracts or options in goods entered into in contravention of the
provisions of this Act, may be or may be reasonably suspected to be, and such
police officer may seize any such book or document, if in his opinion, it relates to
any such forward contract or option in goods. 75
12. Environmental Laws

Environmental law is often categorized as administrative law. However, in
practice the whole body of environmental law is, to a large extent, also criminal
law. The usual way in which environmental law is structured consists of the
imposition on industry of specific administrative requirements, specifying the
permissible amounts and quality of polluting emissions, and the punishment, as
environmental crimes, of violations of these requirements. 76 There are various
Environmental Legislations in India which provide for power of entry and
inspection to unearth any possible contravention or commission of any offence
under such laws.
12.1 The Wild Life (Protection) Act, 1972

The Director or any other officer authorised by him in this behalf or the Chief
Wild Life Warden or the authorised officer or any forest officer or any police
officer not below the rank of a sub-inspector is authorised to inspect, conduct a
search, seize the prohibited things, 77 and detain if he has reasonable grounds for
believing that any person has committed an offence against this Act. 78 Any
person detained, or things seized under the foregoing power, shall forthwith be
taken before a Magistrate to be dealt with according to law.
12.2 Cruelty to Animals

Officer not below the rank of sub-inspector or any person authorised by the State
Government in this behalf can conduct search, with or without warrant, a place
for an offence committed under the Act. 79 Procedure under Cr.P.C. has to be
followed.
12.3 Forest Act

When there is reason to believe that a forest-offence has been committed in
respect of any forest-produce, such produce, together with all tools, boats, carts
or cattle used in committing any such offence, may be seized by any Forest-
officer or Police-officer. 80
12.4 The Water (Prevention and Control of Pollution) Act, 1974

For the purpose of examining any plant, record, register, document or any other
material object or for conducting a search of any place in which any person
empowered by the State Board, has reason to believe that an offence under this
Act or the rules made thereunder has been or is being or is about to be
committed and for seizing any such plant, record, register, document or other
material object, if he has reason to believe that it may furnish evidence of the
commission of an offence punishable under this Act or the rules made
thereunder. 81
12.5 The Air (Prevention and Control of Pollution) Act

Similar powers to inspector is available as under the Water Act. 82
12.6 Environment Protection

Similar powers to inspector is available as under the Water Act. 83
13. Intellectual Property Laws

Trade Marks Act – If an offence under Section 107 (Penalty for falsely
representing a trade mark as registered), 108 (Penalty for improperly describing
a place of business as connected with the Trade Marks Office), or 109 (Penalty
for falsification of entries in the register) of the Act has been committed by a
person and on a complaint made by the Registrar of any officer authorized by
him court can take cognizance of the same. 84 Offences under Section 103
(penalty for applying false trade marks, trade descriptions, etc.), Section 104
(Penalty for selling goods or providing services to which false trade mark or false
trade description is applied), or Section 105 (Enhanced penalty on second or
subsequent conviction) are cognizable. Any police officer not below the rank of
Deputy Superintendent of Police or equivalent, may, if he is satisfied that any of

the offences referred to as cognizable has been, is being, or is likely to be,
committed, search and seize without warrant the goods, die, block, machine,
plate, other instruments or things involved in committing the offence, wherever
found, and all the articles of seized shall, as soon as practicable, be produced
before a judicial Magistrate of the first class or Metropolitan Magistrate, as the
case may be. However, before making the search the aforesaid police officer
shall obtain the opinion of the Registrar on the facts involved n the offence
relating to trade mark and shall abide by the opinion so obtained. 85 Any person
having interest in the said seized article may within 15 days of such seizure make
an application to JMFC for restoration of such article and upon hearing the
applicant and prosecution, the court may make an order as it may deem fit.
14. Cyber Laws

The information and communications revolution taking place all over the world
has brought everybody into an electronic age. Now, digital technologies play a
significant role in every walk of a man’s life and thus one confronts
himself/herself with computers wherever he goes. Electronic commerce is
growing and digital signatures are replacing physical signatures at a fast pace.
As the transactions in cyberspace are growing there is a growing body of laws on
cyberspace to regulate and adjudicate the cyber relationship between parties.
This new edition of law, at a point, has to confront with investigation, search and
seizure as other laws. In India, Informational Technology Act, 2000, (hereinafter
referred to as IT Act 2000) is the legislation which regulates the cyber
environment in India.
Information Technology Act 2000 deals with ‘cyber contraventions’ 86 as well

as ‘cyber offences’. 87 For these two types of deviances, there are two
mechanisms of search provided under the IT Act 2000, one relates to cyber
contravention and the other one to cyber offences.
14.1 Cyber Contravention

If the Controller or any person authorized by him has a reasonable cause to
suspect that any contravention has been done under the Act or Rules or
Regulations, can have access to any computer system, any apparatus, data or
any other material connected with such system, for the purpose of searching or
causing a search to be made for obtaining any information or data contained in
or available to such computer system. A direction to provide reasonable technical
and other assistance in relation to such search can be given to the person in
charge of such computer system. 88
14.2 Cyber Offences
A Police officer not below the rank of a Deputy Superintendent of Police, 89 may
enter any public place and search and arrest without warrant any person found
therein who is reasonably suspected or having committed or of committing or of
being about to commit any offence under this Act. The provisions of the Code of
Criminal Procedure, 1973 as discussed above, shall, subject to the provisions of
this section, apply, so far as may be, in relation to any entry, search or arrest,
made under this section.
The nature of evidence in cyber offences is complex and hence a special

digital forensics has to be utilized and the normal rules of search and seizure do
not fit the bill. There is a need to review this aspect of search and seizure laws. 90
15. Regulated Things and Services

There are certain things and services which are specifically regulated by law
keeping in mind their nature, vulnerability and importance. If any contravention
of such laws are done, it amounts to an offence, and in such situation, the laws
provide for search and seizure to be made to find out evidence of the same.
15.1 Hazardous Substance
If the authorized person has reason to believe that handling of any hazardous
substance is taking place in any place, premises or vehicle, in contravention of
the Act, he may enter into and search such place, premises or vehicle for such
handling of hazardous substance. 91 He may seize such hazardous substance.
Expenses incurred in such disposal may be recovered from the owner of such
hazardous substance. Also see Poisons Act. 92
15.2 Explosives
Any officer may be authorized by the Central Government to enter, inspect and
examine any place, aircraft, carriage or vessel in which an explosive is being
manufactured, possessed, used, sold, transported, imported or exported under a
licence granted under this Act, or in which he has reason to believe that an
explosive has been or is being manufactured, possessed, used, sold, transported,
imported or exported in contravention of this Act or of the rules made under this
Act. 93
15.3 Atomic Energy

Any person authorised by the Central Government may, on producing, if so
required, a duly authenticated document showing his authority, enter any mine,
premises or land to search for any process of producing atomic energy. 94
15.4 Arms
Whenever any magistrate has reason to believe that there would be danger to
the public peace or safety by letting the possession of any arms or ammunition
with any person may after recording reasons cause a search to be made of the
house or premises occupied by such person. Arms, if any, recovered may be
seized and detain the same in safe custody for such period as he thinks
necessary, although that person may be entitled to possess the same by virtue of
a license. 95 To ascertain any contravention under the Act, search of vessels,
vehicles for arms, etc can be conducted. 96
15.5 Seizure of Telegraph Wires

A police officer not below the rank of a sub-inspector may seize, or search any
place and seize: (i) any telegraph wire; (ii) any conveyance or animal used for
the transport of such telegraph wire. 97 Provisions of Cr.P.C. apply in relation to
search and seizure.
15.6 Petroleum Act

Any officer may be authorized by Central Govt. by name or by virtue of office to
enter and search any place where he has reason to believe that any petroleum is
being imported, transported, stored, produced, refined or blended otherwise

than in accordance with the provisions of this Act and the rules made thereunder,
and to seize, detain or remove any or all of the petroleum in respect of which in
his opinion an offence under this Act has been committed. 98
15.7 Railways
If an officer of the Force has reason to believe that any place is used for the
deposit or sale of railway property which has been stolen or unlawfully obtained,
he shall make an application to the Magistrate, having jurisdiction over the area
in which that place is situate, for issue of a search warrant. 99 Procedure under
Cr.P.C. has to be followed. 100 Any member of the Force, not below the rank of a
Senior Rakshak, has similar powers. 101 While making an enquiry under the
Railways Act, the officer authorized shall have power to enter and search any
premises or person and seize any property or document which may be relevant
to the subject-matter of the inquiry. 102 Again procedure under Cr.P.C. has to be
followed. 103
15.8 Mines Exploration

An authorized gazetted officer, if has a reason to believe that any mineral has
been raised in contravention of the provisions of this Act or rules made
thereunder or any document or thing in relation to such mineral is secreted in
any place or vehicle, may search for such mineral, document or thing. 104 The
Inspector of Mines is vested with the power to examine, inquire, search and seize
as well as to file a complaint for any offence committed under the provisions of
the Act. 105
15.9 Drugs
Any Gazetted Officer authorised by the State Government may, within the local
limits of the area for which he is so authorised (a) enter and search at all
reasonable times, with such assistants, if any, as he considers necessary, any
place in which he has reason to believe that an offence under this Act has been
or is being committed; (b) seize any advertisement which he has reason to
believe contravenes any of the provisions of this Act. 106
15.9.1 Drug and Cosmetics
An Inspector at all reasonable times, with such assistance, if any, as he considers

necessary search any person, who, he has reason to believe, has secreted about
his person, any drug or cosmetic in respect of which an offence under this
Chapter has been, or is being, committed. This power extends to stop a
conveyance and search. 107
15.9.2 Under the Drugs (Control) Act 108
Any person competent to investigate any offence under this Act may search any
place in which he has reason to believe that an offence under this Act has been,
or is being committed, and take possession of any stock of drugs in respect of
which the offence has been or is being committed and the provisions of the
Cr.P.C. shall apply, so far as may be applicable.
16. Maintaining Standards

16.1 Bureau of India Standards
When the inspecting officer has reason to believe that any article or process in
relation to which the contravention of Section 11 or Section 12 has taken place
are secreted in any place, premises or vehicles, he may enter into and search
such place, premises or vehicle for such article or process and he may seize such
article and other things which, in his opinion, will be useful for, or relevant to,
any proceeding under this Act. 109
16.2 Weights and Measures Act

Where the Controller has reason to believe that any weight or measure, liable to
be seized under this Act, or any document or thing in relation to any weight or
measure, will be, in his opinion, useful for or relevant to, any proceeding under
this Act, is secreted in any place, he may search or authorise any officer, not
below the rank of an Inspector, to search for and seize, such weight or measure,
document or thing, and the provisions of Sections 100 and 102 of the Code of
Criminal Procedure, 1973, shall apply to every such search. 110 Every such
authorization shall be deemed to be warrant referred to under Section 93 of
Cr.P.C. Any obstruction in such search and seizure exercise is punishable with
imprisonment of two years and fine and on subsequent occasion with

imprisonment of five years and fine. 111 There is a power with Director or a
person authorised by him to make an inspection, search and seizure in relation
to an inter-state trade or commerce, in relation to which an offence has been
committed. 112 As a safeguard, vexatious search is punishable. 113
16.3 Seed Act

The seed inspector under this Act has power to enter and search at all
reasonable times. 114 The power extents to examine any record, register,
document or any other material object found in any place mentioned above and
seize the same. Further procedure under Cr.P.C. has to be followed including the
calling of two ‘panch witnesses.’
16.4 Food Adulteration

A Food Inspector has a power enter and inspect any place where any article of
food is manufactured, or stored for sale, or stored for the manufacture of any
other article of food for sale, or exposed or exhibited for sale or where any
adulterant is manufactured or kept, and take samples of such article of food or
adulterant for analysis. 115
16.5 Infant Milk

Any Food Safety Officer appointed under the Food Safety and Standards Act,
2006 116 or any officer not below the rank of a Class I officer authorised in this
behalf by the State Government enter and search at any reasonable time any
factory, building, business premises or any other place where any trade or
commerce in infant milk substitutes or feeding bottles or infant foods is carried
on or such substitutes or bottles or foods are produced, supplied or
distributed. 117
17. Search of Harmful Publications

17.1 Power similar to Cr.P.C. (see 4.4 supra) to seize and destroy harmful
publications rests with any police officer or any other officer who has been
empowered by the State Government under the Young Persons (Harmful
Publications) Act, 1956. Such officer can seize any harmful publication. Any
Magistrate of the first class can authorise any officer not below the rank of sub-
inspector to enter and search any place where harmful publication is stocked or
reasonably suspected to be stocked. 118
17.2 Immoral Trafficking

If the special police officer or the trafficking police officer, has reasonable
grounds for believing that an offence is being committed in respect of a person
living in any premises, and that search of the premises with warrant cannot be
made without undue delay, such officer may, after recording the grounds of his
belief, enter and search such premises without a warrant. 119 Two or more
respectable inhabitants (at least one of whom shall be a woman) of the locality in
which the place to be searched is situate shall be called as witnesses to the
search. Any person found from the place searched shall be removed and cause
the medical examination of that person to be conducted for the detection of any
injuries as a result of sexual abuse or for the presence of any sexually transmitted
diseases. Moreover, the aforesaid special officer shall be accompanied by at
least two women police officers and if any interrogation has to be conducted of a
girl removed has to be done before the women police officers.
17.3 Censored and Un-censored film

Where a film in respect of which no certificate has been granted is exhibited, or a
film certified as suitable for public exhibition restricted to adults is exhibited to
any person who is not an adult or a film is exhibited in contravention of any of
the other provisions contained in the law, the Tribunal or the Board in the
exercise of any of the powers conferred on it, may authorize any police officer to
enter any place in which he has reason to believe that the film has been or is
being or is likely to be exhibited, search it and seize the film. 120
18. Welfare of Workers

18.1 Payment of Wages
An Inspector who is appointed by the appropriate government, may enter,
inspect and search any premises of any railway, factory or industrial or other
establishment at any reasonable time for the purpose of carrying out the object
of this Act. 121 He is also empowered to seize or take copies of such registers or
documents or portions thereof as he may consider relevant in respect of an
offence under this Act which he has reason to believe has been committed by an
employer.
18.2 Payment of Gratuity
The Inspector has similar powers to enter and inspect any premises of or place in
any factory, mine, oilfield, plantation, port, railway company, shop or other
establishment to which this Act. 122
18.3 Contract Labour
Inspecting staff appointed by the appropriate authority shall have power within
their local jurisdiction as specified. 123
18.4 The Building and Other Construction Workers 124
Same powers as aforesaid with the Inspector.
19. General Searches
19.1 Register of Birth, Death and Marriage
Any person may, subject to the Rules made, (a) cause a search to be made by
the Registrar for any entry in a register of births and deaths and (b) obtain an
extract from such register relating to any birth or death. However, no extract
relating to any death, issued to any person, shall disclose the particulars
regarding the cause of death as entered in the register. All extracts given under
this section shall be certified by the Registrar or any other officer authorised by
the State Government to give such extracts as provided in Section 76 of the
Indian Evidence Act, 1872 and shall be admissible in evidence for the purpose of
proving the birth or death to which the entry relates. 125 Such search can also be
conducted in relation to marriage-register-book on payment of the proper fee by
any person. 126 Searches can also be conducted of the lists prepared by
Commissioners. 127
19.2 Search in Prison

Whenever a prisoner is admitted into prison, he shall be searched, and all
weapons and prohibited articles shall be taken from him. In the case of female
prisoners the search and examination shall be carried out by the matron under
the general or special orders of the Medical Officer. 128 The Jailer may demand
the name and address of any visitor to a prisoner, and, when the Jailer has any
ground for suspicion, may search any visitor, or cause him to be searched, but
the search shall not be made in the presence of any prisoner or of another
visitor. 129
19.3 Inspection by University Grants Commission

For the purpose of ascertaining the financial needs of a University or its
standards of teaching, examination and research, the Commission may, after
consultation with the University, cause an inspection of any department or
departments thereof to be made in such manner as may be prescribed and by
such person or persons as it may direct. 130
19.4 Patent Act

Patent Act – provides for search for anticipation by previous publication and by
prior claim. The examiner to whom an application for a patent is referred shall
make investigation for the purpose of ascertaining whether the invention so far
as claimed in any claim of the complete specification. 131 This is aimed to find out
any patent already existing, so as to avoid the conflict of rights. There are
provisions for search by any person in the register maintained with the respective
registrar for an already existing Trade Mark, Design, or Geographical Indication.
20. Other Searches

There are various other Acts in which ‘search and seizure’ provisions are there to
find out the evidence of any contravention, etc. These are Motor Transport
Workers Act, 132 the Medicinal and Toilet Preparations (Excise Duties) Act, 133 the
Inter-State Migrant Workmen (Regulation of Employment and Conditions of
Service) Act, 134 the Insecticides Act, 135 the Dangerous Machines (Regulation)
Act, 136 the Central Industrial Security Force Act, 137 Insurance Act, 138 Official
Secrets, 139 RBI Act, 140 Special Economic Zone Act, 141 and Merchant Shipping
Act 142 . There is also a search and seizure provision in relation to Prohibition of
Sex Selection 143 and Prohibition of Advertisement of Cigarettes and Tobacco. 144
21. Evidentiary Value of Evidence Collected without following

the Procedure of Search and Seizure
Law enforcement officers are entrusted with the power to conduct investigations,
make arrests, perform searches and seizures of persons and their belongings,
and occasionally use lethal force in the line of duty. But this power must be
exercised within the boundaries of the law, and when police officers exceed those
boundaries they jeopardize the admissibility of any evidence collected for
prosecution. 145
As regards illegal arrest the rule that emerges out of the formulations of the
Court is that if an arrest has been made in violation of the statutory provisions
regulating arrests it is illegal arrest because it is not in accordance with the
procedure established by the law that the arrest has been made. Thus it may be
violation of Article 21 of the Constitution also. This much seems alright. But what
needs to be examined is the consequence stipulated in the decision that on arrest
being illegal the trial would vitiate and as a necessary result the person would be
entitled to be acquitted of the offence for which he is arrested. 146
The Supreme Court in State of Punjab v. Balbir Singh 147 has laid down that
a search or arrest in violation of the provisions of the NDPS Act vitiates the trial.
This was followed in the case of Saiyad Mohd. Saiyad Umar Saiyad v. State of
Gujarat. 148 However, the Constitutional Bench in Pooran Mal’s case held that
relevant evidence gathered during illegal search can be used as evidence.
Illegality of search does not vitiate the evidence collected during such illegal
search. The only caution is that the Courts should be circumspect in dealing with
such evidence or material. The proceedings pursuant to such search cannot be
questioned and can go on. 149 Also refer to Radhakishan v. State of UP. 150
wherein the court held that assuming that the search was illegal, the seizure of
the articles is not vitiated. It may be that because of the illegality of the search,
the court may be inclined to examine carefully the evidence regarding seizure,
but no other consequence ensues.
Conclusion
Undergoing an extensive and elaborate enquiry into the ‘search and seizure’
provisions of various laws, one can broadly classify these provisions into two
heads. One comes under ‘criminal law’ and the requirement of following the
procedure is strict, for example we have seen in the cases of not following a
proper procedure in conducting a search, trial under NDPS gets vitiated. At the
same time, there are ‘search and seizure’ in the nature of ‘raids’ where the
procedural norms are not that strict. However, at any point of time ‘fishing’ of
evidence is not permitted. 151
There are various powers with the officers empowered to conduct a search
and seizure. At each point, reporting to senior responsible officer is mandated,
so that no officer acts in an arbitrary way. The power to search and seize must be
prescribed specifically in the statute and the officer concerned has to act
according to the rules framed and procedure laid down. Any non-compliance of
such requirement, namely the non-existence of reasonable belief before search
and seizure, has been viewed very adversely by the Courts. The Supreme Court
in several judgments has observed that the existence of reasonable belief is
mandatory before the search can be held as valid. 152
Courts have come down heavily against search and seizure on the basis of
mere fishing expeditions. In the case of PK Ghosh vs KM Mazodia 153 the Calcutta
High Court has held that Customs officers cannot search and seize goods in the
hope of ultimately discovering some grounds to justify the search and seizure,
nor they can go on fishing expeditions to find out whether irregularities are
committed.
Endnotes
1 http://encyclopedia.thefreedictionary.com
2 Here, the principles of natural justice is not used in stricter sense inasmuch as the
principle of audi alteram partem would not be followed strictly, however, by and
large all regards has to be paid to the procedure established. However, principles of
natural justice (giving show cause notice indicating charges against him and proofs
available, giving personal hearing, giving reasoned order, same person who heard
the matter should pass the order etc.), must be followed unless they are specifically
excluded in relevant. See Kothari Filaments vs. Commissioner of Customs, CDJ 2008
SC 2161.
3 Bhoormal Premchand vs. CC, 2000 (125) ELT 118 (Mad), cited in Gururaj, B.N.,
Commentaries on FEMA, Money Laundering Act and COFEPOSA, Nagpur:
Wadhawa, Ed. 2005, at p.235.
4 Provided for Right to Property, omitted by 44th Amendment Act, 1978.
5 Prohibition against Self Incrimination.
6 AIR 1978 597.
7 M.P. Jain, Indian Constitutional Law, 5th Ed., Nagpur: Wadhwa, 2003, p.1279.
8 M.P. Sharma and Ors. v. Satish Chandra, District Magistrate, Delhi and Ors., AIR
1954 SC 300.
9 Self incrimination. Neither seizures made under search warrant, nor the compulsory
taking of photographs, finger print or specimen writing of an accused would come
within the prohibition of Article 20(3), see State Bombay vs. Kathi Kalu, AIR 1961
SC 1808; see also V.S. Kuttan Pillai vs. Ram Krishnan, AIR 1980 SC 185, where it
was held that search of the premises occupied or in possession of person accused of
an offence or seizure of anything from there was not violative of Article 20(3) of the
Constitution.
10 AIR 1977 SC 1025; cited in J.N. Pandey, Constitutional Law of India, 37th Ed,
Allahabad: Central Law Agency, 2001, p.200.
11 Pooran Mal v. Director of Inspection (Investigation) [1974] 93 ITR 505 (SC): (1974) 2
SCR 704; also see Bhupendra Ratilal Thakkar v. CIT [1976] 102 ITR 531 (SC).
12 [1969] 74 ITR 836 (SC).
13 Cited in Gururaj, B.N., Commentaries on FEMA, Money Laundering Act and
COFEPOSA, Nagpur: Wadhawa, Ed. 2005, at p.236.
14 The Rank and hierarchy of officers changes according to the law in which search
and seizure provisions have been provided, but in any case, it is taken care of that a
responsible officer is in-charge of search party.
15 (1986) 159 ITR JI-4.
16 Prabhubhai Vastabhai Patel v. R.P. Meena [1997] 226 ITR 781 (Guj.).
17 Chapter VII of the Code of Criminal Procedure (Sections 91-105) generally deals
with ‘Process to Compel the Production of Things’ in which provision for search and
seizure has been elaborated.
18 See infra.
19 Any person acting under a warrant of arrest, or any police officer having authority to
arrest, see Section 47 of Cr.P.C. Author uses the term ‘Authority’ for persons having
power to make search or seizure or arrest or empowered by law as the authority in
common for police officer, persons authorized to act as police officers, etc.
20 Section 21 of Cr.P.C.
22 Summon to produce a document or thing can be issued under Section 91 of Cr.P.C.
and in relation to letters and telegrams under Section 92 of Cr.P.C. Further only a
District Magistrate or Chief Judicial Magistrate can grant a warrant to search for a
document, parcel or other thing in the custody of the postal or telegraph authority,
see Sec. 93(3).
23 See Section 93 of Cr.P.C.
24 For example counterfeit currency, etc.
26 See Section 77 of Cr.P.C., which is applicable to Search by virtue of Section 99 of
Cr.P.C. “Direction, etc., of search-warrants.- The provisions of Sections 38, 70, 72,
74, 77, 78 and 79 shall, so far as may be, apply to all search-warrants issued under
Section 93, Section 94, Section 95 or Section 97”.
28 Any person who, without reasonable cause, refuses or neglects to attend and witness
a search under this section, when called upon to do so by an order in writing
delivered or tendered to him, shall be deemed to have committed an offence under
Section 187 of the Indian Penal Code (45 of 1860) see Sec. 100(8) Cr.P.C.
32 The Armed Forces (Punjab and Chandigarh) Special Powers Act, 1983, The Armed
Forces (Jammu and Kashmir) Special Powers Act, 1990, see Section 5.
33 Act No. 61 of 1985 dated 16th. September, 1985.
34 For example punishment under Section 15 shall not be less than 10 years but which
may extend to 20 years and shall also be liable to fine which shall not be less than
1 lakh which may extend to 2 lakh rupees and even more subject to the recording of
reasons by the court imposing fine.
35 Section 41(1) of NDPS Act.
36 Any such officer of gazetted rank of the departments of central excise, narcotics,
customs, revenue intelligence or any other department of the Central Government or
of the Border Security Force as is empowered in this behalf by general or special
order by the Central Government, or any such officer of the revenue, drugs control,
excise, police or any other department of a State Government as is empowered in
this behalf by general or special order of the State Government – see Section 41(2)
of NDPS Act.
37 Section 51 of NDPS Act.
38 See Proviso to Section 42 – also see Section 57 – Whenever any person makes any
arrest or seizure under this Act, he shall, within forty-eight hours next after such
arrest or seizure, make a full report of all the particulars of such arrest or seizure to
his immediate official superior. (see Hamidbhai Azambhai Malik vs. State of Gujarat,
CDJ 2009 SC 040; Directorate of Revenue vs. Md. Nisar Holia, 2008 (2) SCC 370.
39 See Section 43 of NDPS Act, the expression “public place” includes any public
conveyance, hotel, shop, or other place intended for use by, or accessible to, the
public.
40 See Section 49 of NDPS Act.
41 See Section 50 of NDPS Act, Contraband seized as a result of search and seizure
made is contravention of Section 50 cannot be used to fasten the liability of unlawful
possession of the contraband on the person from whom the contraband had
allegedly been seized in an illegal manner. “Unlawful possession” of the contraband
is the sine quo non for conviction under the Act and that fact has to be established by
the prosecution beyond a reasonable doubt; Ali Mustafa Abdul Rehman Moosa v.
State of Kerala, AIR 1995 SC 244; The safeguards mentioned in Section 50 are
intended to serve a dual purpose – to protect the person against false accusation
and frivolous charges as also to lend credibility to the search and seizure conducted
by the empowered officer; Beckodan Abdul Rahiman v. State of Kerala; (2002)
4 SCC 229.
42 http://www.cbec.gov.in/customs/cs-manual/manual_1.htm
43 Section 100 of the Customs Act, 1962.
44 See Section 101(2) of Customs Act, 1962: (a) gold; (b) diamonds; (c) manufactures
of gold or diamonds; (d) watches; (e) any other class of goods which the Central
Government may notify.
45 Section 102 of the Customs Act, 1962.
46 Section 103, id.
47 Section 105, id.
48 Section 106, id. There are powers with the custom officials to enter any place and
inspect the goods under Section 106A; Seize the goods liable to confiscation
(Section 110); Confiscation of improperly imported goods (section 111); confiscation
of conveyances (Section 115), etc.
49 Section 14 of the Passports Act, 1967.
50 See Section 35 of the Emigration Act, 1983.
51 Section 23 of the Antiquities and Art Treasures Act, 1972.
52 Income, as from illegal activities, that is not reported to the government for tax
purposes.
53 On this aspect, several judicial pronouncements are available. Some of them are as
follows: ‘Information’ must not be imaginary or invalid – Kusum Lata v. CIT [1989]
180 ITR 365 (Raj); Union of India v. Vipan Kumar Jain – [2003] 260 ITR 1/129
Taxman 59 (SC); Mere intimation from CBI or Police will not suffice – Ajit Jain v.
Union of India [2000] 242 ITR 302 (Delhi) affirmed by SC in Union of India v. Ajit
Jain [2003] 260 ITR 80/129 Taxman 74 (SC); in case of flourishing business Mahesh
Kumar Agarwal v. Dy. Director of Income-tax [2003] 260 ITR 67 (Cal.).
54 Review on the effectiveness of Search and Seizure operations, available at Report
No.7 of 2006 (Performance Audit), available at http://www.cag.gov.in/html/reports/
d_taxes/2006_7/chap_2.pdf
55 [1966] 62 ITR 58 (Punj).
56 http://www.taxmann.com/DitTaxmann/IncomeTaxActs/2005ITAct/casesec132.htm
57 Panchanama is a document executed by two persons (panchas) before the
authorized officers witnessing the search of baggage and/or person or premises or
vehicle etc.
58 Para 5.12.1 of the Consultation Paper – Task force on Indirect Taxes, Chaired by
Vijay Kelkar, 25th October, 2002, available at <http://finmin.nic.in/kelkar/report.pdf>
59 See Section 37A of Wealth Tax Act 1957; Authorized officer would include the
Director-General or Director or the Chief Commissioner or Commissioner, as the
case may be, may authorise any Joint Director, Joint Commissioner, Assistant
Director or Deputy Director, Assistant Commissioner or Income-tax Officer, OR such
Joint Director or Joint Commissioner may authorise any Assistant Director or Deputy
Director, Assistant Commissioner or Income-Tax Officer.
60 Section 37(A) of Wealth Tax Act, 1957.
61 1944, see Section 18, under Section 22 there is also a provision for punishing
officials conducting vexatious searches.
62 Section 36 of FEMA 1999; This Directorate is headed by Director of Enforcement

and includes Special, Additional, Deputy and Assistant Director of Enforcement and
Deputy and Assistant Legal Adviser.
63 See Sec. 13 of FEMA 1999.
64 Section 37 of FEMA 1999, Power of search and seizure under the repealed
FERA 1973 was contained in Sections 34, 36, 37, 45, and 58.
65 See Section 10 of Foreign Trade Development and Regulation Act, 1992., the officer
authorized by Central Government are Director-General of Foreign Trade,
Additional Director-General of Foreign Trade, Joint Director-General of Foreign
Trade, Deputy Director-General of Foreign Trade, Assistant Director-General of
Foreign Trade, and Controller of Imports and Exports – see Notification No. SO
1057(E), dated 31-12-1993.
66 Popularly this is known as making black money white, see, Vijay Kumar Singh,
“Controlling Money Laundering in India: Problems and Perspectives, available at
< http://www.igidr.ac.in/~money/Singh_Vijay.pdf >
67 There are various treaties and laws throughout the world to combat money-
laundering, for e.g., Warsaw convention – Council of Europe Convention on
Laundering, Search, Seizure and Confiscation of the Proceeds from Crime and on
the Financing of Terrorism dated 16 May, 2005, and Directive 2005/60/EC dated
26th October 2005.
68 Section 5 of the Public Gambling Act, 1867.
69 Section 7 of the Act.
70 Section 82 of the Chit Funds act, 1982.
71 See Section 235 to 251 of the Companies Act for provisions relating to Investigation.
As per Section 238, no firm, body corporate or other association shall be appointed
as an inspector under Section 235 or 237.
72 Section 234A of Companies Act, 1956, every search under this Section has to be
conducted as per the code of criminal procedure.
73 Section 240A of Companies Act, 1956.
74 Section 11C of Securities Exchange Board of India Act, 1992 (SEBI).
75 Section 22A of the Forward Contracts (Regulation) Act, 1952.
76 Faure, Michael G. and Marjolein Visser, Law and Economics of Environmental
Crime: A Survey, p.1.
77 Any captive animal, wild animal, animal article, meat, trophy, uncured trophy,
specified plant or part or derivative thereof along with any trap, tool, vehicle, vessel
or weapon used for committing any such offence.
78 Section 50 of The Wild Life (Protection) Act, 1972: Any officer not below the rank of
an Assistant Director of Wild Life Preservation or [an officer not below the rank of
Assistant Conservator of Forests authorised by the State Government in this behalf]
shall have the powers, for purposes of making investigation into any offence against
any provision of this Act – to issue a search warrant, to compel discovery and
production of documents and material objects.
79 Section 32 and 33 of the Prevention of Cruelty to Animals Act, 1960.
80 Section 52 of the Indian Forests Act, 1927.
81 Section 23 of The Water (Prevention and Control of Pollution) Act, 1974.
82 1981, see Section 24.
83 Section 10 of the Environment (Protection) Act, 1986.
84 Section 115 (1) of the Trade Marks Act 1999.
85 Section 115(4) of Trade Marks Act 1999.
86 Chapter IX of the IT Act provides for certain penalties popularly known as ‘cyber
contraventions’, these include accessing or securing access, damaging, introducing
a virus, etc., without permission of the owner or any other person who is in-charge of
a computer, computer or computer network. The contravention is civil in nature and
only penalty is provided for the same.
87 Chapter XI of the IT Act provides for ‘cyber offences’, i.e., tampering with computer
source documents, hacking, publishing obscene information, etc. These offences are
‘criminal’ in nature and attract applicability of Cr.P.C.
88 Section 29 of IT Act.
89 Section 80 of IT Act, or any other officer of the Central Government or a State
Government authorised by the Central Government in this behalf, however, such
officer without unnecessary delay, take or send the person arrested before a
magistrate having jurisdiction in the case or before the officer-in-charge of a police
station.
90 See a detailed discussion on this – Orin S. Kerr, Searches and Seizures in a Digital
World, 119 HARV. L. REV. 531 (2005).
91 Section 11 of the Public Liability Insurance Act, 1991.
92 See Section 7 of the Poisons Act 1919.
93 Section 7 of the Explosives Act 1884.
94 Section 8 of the Atomic Energy Act, 1962.
95 Section 22 of the Arms Act, 1959.
96 Section 23, id., procedure under Cr.P.C. needs to be followed (sec. 37).
97 Section 6A of The Telegraph Wires (Unlawful Possession) Act, 1950; see also Section 7
of the Indian Wireless Telegraphy Act, 1933 – Power of Search wireless telegraphy
apparatus.
98 Section 26 of the Petroleum Act, 1934.
99 Section 10 of The Railway Property (Unlawful Possession) Act, 1966.
100 Section 11 of The Railway Property (Unlawful Possession) Act, 1966.
101 Section 13 of the Railway Protection Force Act, 1957.
102 Section 180B of the Railways Act, 1989.
103 Section 180E of the Railways Act, 1989.
104 Section 23B of the Mines and Minerals (Development and Regulation) Act, 1957.
105 Section 7 of the Mines Act, 1952, see also H.S. Sachdeo v. State of Madhya Pradesh,
1974 Lab IC 934 (MP).
106 Section 8 of the Drugs and Magic Remedies (Objectionable Advertisements) Act,
1954.
107 Section 22 of the Drugs and Cosmetics Act, 1940; Since under the Drugs and
Cosmetics Act a search or seizure by a Drugs Inspector is equated to a search and
seizure under the authority of a warrant, it is not necessary for a Drugs Inspector to
record his reasons for making a search; Public Prosecutor v. Mahaveer Prasad, 1972
Cri LJ 1546. Section 34AA provides for penalty for vexatious searches.
109 Section 26 of the Bureau of Indian Standards Act, 1986.
110 Section 30 of The Standards of Weights and Measures (Enforcement) Act, 1985.
111 Section 50, id.
112 Section 29, id.
113 Section 58, id.
114 Section 14 of the Seeds Act 1966.
115 See Section 10 of the Prevention of Food Adulteration Act, 1954.
116 Section 30 of the Act provides for Powers of Food Safety Officer, Section 41
empowers the Food Safety Officer to search any place, seize any article of food or
adulterant, if there is a reasonable doubt about them being involved in commission
of any offence relating to food. However, no search shall be deemed to be irregular

by reason only of the fact that witness for the search are not inhabitants of the
locality in which the place searched is situated.
117 Section 12 of the Infant Milk Substitutes, Feeding Bottles and Infant Foods
(Regulation of Production, Supply and Distribution) Act, 1992.
118 See Section 6, also see Section 5 of the Indecent Representation of Women
(Prohibition) Act, 1986.
119 Section 15 of the Immoral Traffic (Prevention) Act, 1956.
120 Section 7A of the Cinematograph Act, 1952.
121 Section 14 of the Payment of Wages Act, 1936.
122 Section 7B of the Payment of Gratuity Act, 1972; similar powers are provided to
inspectors under Section 13 of the Employees’ Provident Funds and Miscellaneous
Provisions Act, 1952 and Section 10 of the Coal Mines Provident Fund and
Miscellaneous Provisions Act, 1948.
123 Section 28 of the Contract Labour (Regulation and Abolition) Act, 1970.
124 The Building And Other Construction Workers (Regulation Of Employment and
Conditions of Service) Act, 1996, Section 43.
125 Section 17 of the Registration of Births and Deaths Act, 1969.
126 Section 63 of the Indian Christian Marriage Act, 1872, see Section 79 also.
127 Section 25 of the Birth, Death and Marriages Registration Act, 1886; Death registers
maintained in all police stations under Police Rules are public documents and do not
require proof as to how entries therein were made; Ghuia Devi v. Shyamlal Mandal,
AIR 1974 Pat 68; The date of death of a person entered in a death register is not a
conclusive proof of his death and it would be like any other piece of evidence;
Swarna Lata v. K.I.F.& M Works Ltd., AIR 1974 Cal 393: 78 CWN 1031 (DB).
128 Section 24 of Prisons Act, 1894.
129 Section 41 of Prisons Act, 1894.
130 Section 13 of The University Grants Commission Act, 1956.
131 Section 13 of the Patents Act, 1970.
133 1955, see Sections 14 and 17.
136 1983 see Section 28 – power to enter and search by an Inspector authorised in this
behalf by the Controller under Section 7, at any reasonable time of the day, any
premises in which any dangerous machine is operated, see also Section 30.
138 Section 34 of Insurance Act, 1938.
139 Section 11 of the Official Secrets Act, 1923.
140 Section 45T of the Reserve Bank of India Act, 1934.
141 Section 23 of SEZ Act, 2005.
142 1958, see Section 401.
143 See Section 30 of the Pre-Natal Diagnostic Techniques (Prohibition of Sex Selection)
Act, 1994 – A search can be conducted at any Genetic Counseling Centre, Genetic
Laboratory, Genetic Clinic or any other place if it is suspected by the Appropriate
Authority that an offence under the Act has been committed.
144 Section 12 of the Cigarettes and other Tobacco Products (Prohibition of
Advertisement and Regulation of Trade and Commerce, Production, Supply and
Distribution) Act, 2003.
145 http://legal-dictionary.thefreedictionary.com/Search+and+Seizure
146 Justice J.K. Mathur, Illegal Search and Arrest — Its Effect on Trial an Appraisal of
Decisions in Balbir and Saiyad Mohd., Cite as : (1997) 6 SCC (Jour) 12,
http://www.ebc-india.com/lawyer/articles/97v6a2.htm
147 (1994) 3 SCC 299 : 1994 SCC (Cri) 634.
148 (1995) 3 SCC 610 : 1995 SCC (Cri) 564, also see H.N. Rishbud v. State of Delhi,
AIR 1955 SC 196 (204), Mobarik Ali Ahmed v. State of Bombay, AIR 1957 SC 857.
149 New Central Jute Mills Co. Ltd. vs. TN Kaul, AIR 1976 Cal 178.
150 [1963] Supp I SCR 408; AIR 1963 SC 822, also see State of Maharashtra v.
Natwarlal Damodardas Soni [1980] 4 SCC 669; AIR 1980 SC 593.
151 Sukumar Mukhopadhyay, Legality of `fishing` Indirect Taxes/ Law of the Land,
http://www.business-standard.com/india/storypage.php?autono=29394
152 Mohammad Serajuddin vs RC Misra – 1983(13) ELT 1370(SC), Gopal Kishan vs RN
Sen – 1983 (13) ELT 1434 (SC), State of Gujarat vs Mohanlal Porwal – 1987 (29)
ELT 483 (SC).
153 2000 (117) ELT 14 (Cal).

The Law of Search and Seizure' in India: Vijay Kumar Singh

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

The Law of Search and Seizure' in India: Vijay Kumar Singh

Uploaded by

Copyright:

Available Formats

1

The Law of ‘Search and Seizure’

Search and Seizure’ provisions can be found in various Indian

© 2009 Vijay Kumar Singh. All rights reserved.

Electronic copy available at: https://ssrn.com/abstract=2972055

1. Concept of ‘Search’ and ‘Seizure’ Provisions

Search may include the search of a place or search of a person or search of

Electronic copy available at: https://ssrn.com/abstract=2972055

1.1 Detention and Seizure

1.2 Confiscation vs. Seizure

2. Constitutional Provisions vis-à-vis Search and Seizure

2.1 Right to Privacy

3. Ground Rules to be Followed in Search and Seizure Cases

3.1 Competent Authority

3.2 Objectives of Search

3.3 Search Party

3.3.1 Rights of Person to be Searched

b. To verify the identity of each member of the search party.

c. To have at least two respectable and independent residents of the locality as

e. To insist on a personal search of females by another female only with strict

f. To have a copy of the panchanama together with all the annexures.

h. Woman having the occupancy of an apartment, etc., to be searched has

i. To call medical practitioner if he is not well.

j. To have his children permitted to go to school, after the examination of their

k. To inspect the seals placed on various receptacles sealed in course of

1. To have the facilities of having meals, etc., at the normal time.

m. To have a copy of any statement before it is used against him in an

n. To have inspection of the books of account, etc., seized or to take extracts

3.5 Report to the Senior Authority

3.8 Departmental Proceedings

3.10 Judicial Principles for Exercise of Powers to Search 16

Search and Seizure Provisions under Various Laws in India

4. Criminal Law (Code of Criminal Procedure)

justice administration relates to the arrest and compelling production of things

4.1 Search while Arresting a Person

4.2 Personal Search of Arrested Person

4.3 Search Warrant

4.4 Order to Seize

4.5 Extraterritorial Application

4.6 Power to Search Include Power to Break Open Locks

5.1 Search Warrant

drug or psychotropic substance in respect of which an offence punishable under

If any officer 36 has reason to believe from personal knowledge or

5.2 Power of Person Authorized to Search

a. enter into and search any such building, conveyance or place;

d. detain and search, and, if he thinks proper, arrest any person:

5.3 Search of Conveyance

for the transport of any narcotic drug or psychotropic substance, in respect of

5.4 Conditions of Search 41

6.1 Customs Act 43

If an officer of customs empowered in this behalf by general or special

6.1.1 Search of Premises and Conveyances

6.2 Passports Act

6.4 Antiques and Art Treasures

7.1 Income Tax Act

7.1.1 Competent Authority

The Directorate is headed by the Director General of Income Tax (Investigation)

7.1.2 When authorization of search can be given?

7.2 Kelkar Committee

ii. Videography should be done whenever statements are recorded and

iii. Presence of counsel should be encouraged while recording statements

7.3 Wealth Tax