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J118 GST LAW TIMES [ Vol. 34
be made, search, or cause search to be made, for such thing in any place with-
in the limits of such station.
(2) A police officer proceeding under sub-section (1), shall, if practicable,
conduct the search in person.
(3) If he is unable to conduct the search in person, and there is no other per-
son competent to make the search present at the time, he may, after recording
in writing his reasons for so doing, require any officer subordinate to him to
make the search, and he shall deliver to such subordinate officer an order in
writing, specifying the place to be searched, and so far as possible, the thing
for which search is to be made; and such subordinate officer may thereupon
search for such thing in such place.
(4) The provisions of this Code as to search-warrants and the general provi-
sions as to searches contained in section 100 shall, so far as may be, apply to a
search made under this section.
(5) Copies of any record made under sub-section (1) or sub-section (3) shall,
forthwith, be sent to the nearest Magistrate empowered to take cognizance of
the offence, and the owner or occupier of the place searched shall, on applica-
tion, be furnished, free of cost, with a copy of the same by the Magistrate.”
A bare perusal of the aforementioned provisions indicates that for the purpose of
investigation, a police officer is empowered to search and the same is based upon
his opinion that search is necessary. Secondly, the search can be conducted with
the search warrant only as prescribed in Section 100 of the Cr.P.C. Thirdly, copies
of any record found shall be forthwith sent to the concerned Magistrate. Another
important aspect of the search is that if the person to be a searched is a woman
then, the search can be conducted only by a woman officer with strict regard to de-
cency [S. 100(3) CrPC.]
Having seen the broad contours set up by Code of Criminal Procedure, it
is expected that the powers given under Section 67 of the CGST Act, 2017, to the
taxation authorities should be exercised in conformity with the provisions of rel-
evant law and must not be excessive as observed many-a-times. Section 67 of the
CGST Act, 2017, reads as follows :
“67. (1) Where the proper officer, not below the rank of Joint Commissioner,
has reasons to believe that - (a) a taxable person has suppressed any transac-
tion relating to supply of goods or services or both or the stock of goods in
hand, or has claimed input tax credit in excess of his entitlement under this
Act or has indulged in contravention of any of the provisions of this Act or
the rules made thereunder to evade tax under this Act; or (b) any person en-
gaged in the business of transporting goods or an owner or operator of a
warehouse or a godown or any other place is keeping goods which have es-
caped payment of tax or has kept his accounts or goods in such a manner as
is likely to cause evasion of tax payable under this Act, he may authorise in
writing any other officer of central tax to inspect any places of business of the
taxable person or the persons engaged in the business of transporting goods
or the owner or the operator of warehouse or godown or any other place.
(2) Where the proper officer, not below the rank of Joint Commissioner, ei-
ther pursuant to an inspection carried out under sub-section (1) or otherwise,
has reasons to believe that any goods liable to confiscation or any documents
or books or things, which in his opinion shall be useful for or relevant to any
proceedings under this Act, are secreted in any place, he may authorise in

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