Page 70 - GSTL_ 28th May 2020_Vol 36_Part 4

516 GST LAW TIMES [ Vol. 36
the list prepared under this section, signed by the said witnesses, shall be
delivered to such occupant or person.
(7) When any person is searched under sub-section (3), a list of all things
taken possession of shall be prepared, and a copy thereof shall be delivered
to such person.
(8) Any person who, without reasonable cause, refuses or neglects to at-
tend and witness a search under this section, when called upon to do so by
an order in writing delivered or tendered to him, shall be deemed to have
committed an offence under Section 187 of the Indian Penal Code (45 of
1860).”
“102. Power of police officer to seize certain property. - (1) Any police
officer may seize any property which may be alleged or suspected to have
been stolen, or which may be found under circumstances which create sus-
picion of the commission of any offence.
(2) Such police officer, if subordinate to the officer in charge of a police
station, shall forthwith report the seizure to that officer.
(3) Every police officer acting under sub-section (1) shall forthwith report
the seizure to the Magistrate having jurisdiction and where the property
seized is such that it cannot be conveniently transported to the Court or
where there is difficulty in securing proper accommodation for the custody
of such property, or where the continued retention of the property in police
custody may not be considered necessary for the purpose of investigation,
he may give custody thereof to any person on his executing a bond under-
taking to produce the property before the Court as and when required and
to give effect to the further orders of the Court as to the disposal of the
same :
Provided that where the property seized under sub-section (1) is subject to
speedy and natural decay and if the person entitled to the possession of
such property is unknown or absent and the value of such property is less
than five hundred rupees, it may forthwith be sold by auction under the
orders of the Superintendent of Police and the provisions of Sections 457
and 458 shall, as nearly as may be practicable, apply to the net proceeds of
such sale.”
“103. Magistrate may direct search in his presence. - Any Magistrate may
direct a search to be made in his presence of any place for the search of
which he is competent to issue a search warrant.”
“165. Search by police officer. - (1) Whenever an officer in charge of a
police station or a police officer making an investigation has reasonable
grounds for believing that anything necessary for the purposes of an inves-
tigation into any offence which he is authorised to investigate may be
found in any place within the limits of the police station of which he is in
charge, or to which he is attached, and that such thing cannot in his opinion
be otherwise obtained without undue delay, such officer may, after record-
ing in writing the grounds of his belief and specifying in such writing, so
far as possible, the thing for which search is to be made, search, or cause
search to be made, for such thing in any place within the limits of such sta-
tion.
(2) A police officer proceeding under sub-section (1), shall, if practicable,
conduct the search in person.

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