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2020 ] PARESH NATHALAL CHAUHAN v. STATE OF GUJARAT 517
(3) If he is unable to conduct the search in person, and there is no other
person competent to make the search present at the time, he may, after re-
cording 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 possi-
ble, 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 pro-
visions 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 cogni-
zance of the offence, and the owner or occupier of the place searched shall,
on application, be furnished, free of cost, with a copy of the same by the
Magistrate.”
13. Sections 93 and 94 of the Code are more or less similar to sub-
section (2) of Section 67 of the GST Acts and provide for the contingencies when
a search warrant can be issued and the scope of powers of search and seizure.
Section 95 relates to powers of search in case of the specific instances set out
therein. Section 100 of the Code casts an obligation upon the persons in charge of
a closed space to allow search. Sub-section (3) of Section 100 provides that 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. Thus, for this limited purpose, search of a
person is permitted under sub-section (3) of Section 100 of the Code.
14. Chapter XVII of the GST Rules bears the heading — “Inspection,
Search and Seizure” and is comprised of Rules 139 to 141, which read as under :
“139. Inspection, search and seizure. - (1) Where the proper officer not
below the rank of a Joint Commissioner has reasons to believe that a place
of business or any other place is to be visited for the purposes of inspection
or search or, as the case may be, seizure in accordance with the provisions
of Section 67, he shall issue an authorisation in FORM GST INS-01 author-
ising any other officer subordinate to him to conduct the inspection or
search or, as the case may be, seizure of goods, documents, books or things
liable to confiscation.
(2) Where any goods, documents, books or things are liable for seizure
under sub-section (2) of Section 67, the proper officer or an authorised of-
ficer shall make an order of seizure in FORM GST INS-02.
(3) The proper officer or an authorised officer may entrust upon the own-
er or the custodian of goods, from whose custody such goods or things are
seized, the custody of such goods or things for safe upkeep and the said
person shall not remove, part with, or otherwise deal with the goods or
things except with the previous permission of such officer.
(4) Where it is not practicable to seize any such goods, the proper officer
or the authorised officer may serve on the owner or the custodian of the
goods, an order of prohibition in FORM GST INS-03 that he shall not re-
move, part with, or otherwise deal with the goods except with the previous
permission of such officer.

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