Page 69 - GSTL_ 28th May 2020_Vol 36_Part 4

2020 ] PARESH NATHALAL CHAUHAN v. STATE OF GUJARAT 515
(e) to take into custody and carry before a Magistrate every per-
son found in such place who appears to have been privy to the
deposit, sale or production of any such property or article
knowing or having reasonable cause to suspect it to be stolen
property or, as the case may be, objectionable article to which
this section applies.
(2) The objectionable articles to which this section applies are -
(a) counterfeit coin;
(b) pieces of metal made in contravention of the Metal Tokens
Act, 1889 (1 of 1889), or brought into India in contravention of
any notification for the time being in force under Section 11 of
the Customs Act, 1962 (52 of 1962);
(c) counterfeit currency note; counterfeit stamps;
(d) forged documents;
(e) false seals;
(f) obscene objects referred to in Section 292 of the Indian Penal
Code (45 of 1860);
(g) instruments or materials used for the production of any of the
articles mentioned in clauses (a) to (f).”
“99. 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.”
“100. Persons in charge of closed place to allow search. - (1) Whenever
any place liable to search or inspection under this Chapter is closed, any
person residing in, or being in charge of, such place, shall, on demand of
the officer or other person executing the warrant, and on production of the
warrant, allow him free ingress thereto, and afford all reasonable facilities
for a search therein.
(2) If ingress into such place cannot be so obtained, the officer or other
person executing the warrant may proceed in the manner provided by sub-
section (2) of Section 47.
(3) Where any person in or about such place is reasonably suspected of
concealing about his person any article for which search should be made,
such person may be searched and if such person is a woman, the search
shall be made by another woman with strict regard to decency.
(4) Before making a search under this Chapter, the officer or other person
about to make it shall call upon two or more independent and respectable
inhabitants of the locality in which the place to be searched is situated or of
any other locality if no such inhabitant of the said locality is available or is
willing to be a witness to the search, to attend and witness the search and
may issue an order in writing to them or any of them so to do.
(5) The search shall be made in their presence, and a list of all things
seized in the course of such search and of the places in which they are re-
spectively found shall be prepared by such officer or other person and
signed by such witnesses; but no person witnessing a search under this sec-
tion shall be required to attend the Court as a witness of the search unless
specially summoned by it.
(6) The occupant of the place searched, or some person in his behalf, shall,
in every instance, be permitted to attend during the search, and a copy of
GST LAW TIMES  28th May 2020  69