Page 68 - GSTL_ 28th May 2020_Vol 36_Part 4

514 GST LAW TIMES [ Vol. 36
ments, books or things. Sub-section (4) of Section 67 empowers the officer so au-
thorised to seal or break open the door of any premises or to break open any al-
mirah, electronic devices, box, receptacle in which any goods, accounts, registers
or documents of the person are suspected to be concealed. Sub-section (10) of
Section 67 makes the provisions of the Code of Criminal Procedure, 1973, relating
to search and seizure, so far as may be, applicable to search and seizure under
that section subject to the modification that sub-section (5) of Section 165 of the
Code shall have effect as if for the word “Magistrate”, wherever it occurs, the
word “Commissioner” were substituted.
12. The provisions relating to search and seizure insofar as the same are
relevant for the purposes of Section 67 of the GST Acts are contained in Sections
93, 94, 99, 100, 102, 103 and 165 of the Code, which read as under :
“93. When search warrant may be issued. - (1)(a) Where any Court has
reason to believe that a person to whom a summons or order under Section
91 or a requisition under sub-section (1) of Section 92 has been, or might be,
addressed, will not or would not produce the document or thing as re-
quired by such summons or requisition, or
(b) where such document or thing is not known to the Court to be in the
possession of any person, or
(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 in-
spection, it may issue a search warrant; and the person to whom such war-
rant is directed, may search or inspect in accordance therewith and the pro-
visions hereinafter contained.
(2) The Court may, if it thinks fit, specify in the warrant the particular
place or part thereof to which only the search or inspection shall extend;
and the person charged with the execution of such warrant shall then
search or inspect only the place or part so specified.
(3) Nothing contained in this section shall authorise any Magistrate other
than a District Magistrate or Chief Judicial Magistrate to grant a warrant to
search for a document, parcel or other thing in the custody of the postal or
telegraph authority.”
“94. Search of place suspected to contain stolen property, forged docu-
ments, etc. - (1) If a District Magistrate, Sub-Divisional Magistrate or Mag-
istrate of the first class, upon information and after such inquiry as he
thinks necessary, has 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 ob-
jectionable article to which this section applies, or that any such objectiona-
ble article is deposited in any place, he may by warrant authorise any police
officer above the rank of a constable-
(a) to enter, with such assistance as may be required, such place,
(b) to search the same in the manner specified in the warrant,
(c) to take possession of any property or article therein found
which he reasonably suspects to be stolen property or objec-
tionable article to which this section applies,
(d) to convey such property or article before a Magistrate, or to
guard the same on the spot until the offender is taken before a
Magistrate, or otherwise to dispose of it in some place of safe-
ty,
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