Rule 148: section 247(1) by the approving authority, as is empowered by the Board in this behalf, or any Joint

Bare law

Rule 148 - section 247(1) by the approving authority, as is empowered by the Board in this behalf, or any Joint Director or Joint C

148. (1) The powers of search and seizure under section 247 shall be exercised in accordance with sub-rules (2) to (21). (2) The authorisation under— (a) section 247(1) by the approving authority, as is empowered by the Board in this behalf, or any Joint Director or Joint Commissioner, so authorised by such approving authority, shall be in Form No. 82; (b) section 247(2) by a Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, shall be in Form No. 83; an

(16) When any person is searched under section 247(1)(iv), a list of all assets seized and material seized shall be prepared and a copy thereof shall be delivered to such person. (17) The authorised officer shall place or cause to be placed, all the assets seized and material seized during the search, except money and the books of account and documents, which are in physical form, in a package or packages, and shall list them with the details of such assets and materials seized and placed therei

Procedure to requisition services under section 247(5) and to make a reference under section 247(9).

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