KAIT Act 28Chapter VI · Agricultural Income Tax Authorities-Appointment and Control

Section 28 · Power to order production of accounts and powers of entry, inspection, search, seizure etc

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(1)

Any officer not below the rank of an Agricultural Income tax Officer may, for the purposes of this Act, by notice, require any assessee other than a person to whom the method of assessment under section 13 applies or any other person, who, in the opinion of such officer, is liable to pay tax under this Act-

(a)

to produce or cause to be produced before him any accounts registers, records or other documents; or

(b)

to furnish or cause to be furnish any other information, which such officer considers to be relevant for the purpose of any proceedings such requisition.

(2)

Any Agricultural Income tax Inspector duly authorised by his superior officer in this behalf or any officer not below the rank of an Agricultural Income tax Officer may at any reasonable time, -

(a)

enter any building or any land or any vessel or vehicle used by any assessee or any other person who, in the opinion of such officer, is liable to pay tax under this Act; and

(b)

inspect any accounts, registers, records or other documents, any land, standing crop or agricultural produce which such officer considers to be relevant for the purpose of any proceedings under this Act.

(3)

If any officer not below the rank of an Agricultural, Income tax Officer has reason to believe that an assessee or any other person is trying to evade payment of any tax under this Act, he may, for reasons to be recorded, enter and search any place where the assessee or such other person is keeping or is reasonably believed to be keeping, any accounts, registers, records or other documents relating to his agricultural income:Provided that no residential accommodation shall be entered into or searched.Explanation: - For the purposes of this sub-section "Place" includes any godown, building, vessel, vehicle, box or receptacle.

(4)

All searches under this section shall, so far as may be, made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).

(5)

The Officer making the inspection or search may seize such accounts, registers, records or other documents as he considers necessary and on such seizure, shall grant the assessee or such other person a receipt of the things seized.

(6)

The accounts, registers, records or other documents seized under sub section(5) shall not be retained by the officer seizing them beyond a period of one hundred and eighty days from the date of that seizure except with the permission of the next higher authority, unless they are required for any prosecution under this Act:Provided that the next higher authority shall not give permission to retain such accounts, registers, records or other documents beyond a period of thirty days from the completion of the assessment to which such accounts, records or documents relate:Provided further that the person from whose premises the accounts or other records are seized shall be entitled to an attested copy of the accounts or documents seized, on application.

(7)

The powers conferred by sub-sections (3) and (5) shall include;

(a)

the power to break open any box or receptacle or place or the door of any premises, in which any accounts, registers, records or other documents of the assessee or such other person are, or are reasonably believed to be kept:
Provided that the power to break open the door shall be, exercised only after the owner or any other person in occupation of, the premises fails or refuses to open the door on being called upon to do so;

(b)

the power to seal any box or receptacle, god own or building where any accounts, registers, records or other documents are or are reasonably believed to be kept if the owner or any other person in occupation leaves the premises or refuses to open the box or receptacle, godown or building or is not available, and to break open such box, receptacle, godown or building on the authority of an authorisation in writing by the Commissioner.

(8)

Without prejudice to the powers conferred by the foregoing provisions of this section, any agricultural income tax authority or any person authorised by him in writing in that behalf may inspect, and if necessary take copies or cause copies to be taken of any register of the members, debenture holders or mortgages of any company or of any entry in such register.

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