Search and Seizure under section 247

Authorisations (sub-rules 2 and 3). Under section 247(1) by the approving authority, or a Joint Director or Joint Commissioner authorised by it, in Form No. 82; under section 247(2) by a Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner, in Form No. 83; and under section 247(3) by those officers, in Form No. 84. Each is in writing, signed by the issuing officer, and bears his seal.

Entry and access (sub-rules 4 to 9). The person in charge of a building, place, vessel, vehicle or aircraft to be searched allows free entry on demand and production of the authority. If entry cannot be obtained, the authorised officer may enter and search, and break open outer or inner doors or windows, with police or Central Government officers or persons or entities referred to in section 247(5)(b); for a vessel, vehicle or aircraft, the officer may stop it or compel it to stop or land. Where the premises are occupied by a woman who by custom does not appear in public, notice is given that she may withdraw, with reasonable facility. The officer may require the owner or person in control of a box, locker, safe, almirah or other receptacle or computer system to allow access; if keys or access codes are not available or the person does not comply, the officer may break open the receptacle or override the access code.

Searching persons (sub-rule 10). A person referred to in section 247(1)(iv) may be searched, with a woman searched by another woman with strict regard to decency.

Witnesses (sub-rules 11 to 14). Before a search, the officer calls two or more respectable inhabitants of the locality (or, if none is available or willing, of another locality) for a building or place, or any two or more respectable persons for a vessel, vehicle or aircraft, and may order them in writing to attend. A person who without reasonable cause refuses or neglects to attend may be considered to have committed an offence under section 222 of the Bharatiya Nyaya Sanhita, 2023. The search is made in the witnesses' presence, and they sign the statement made under section 247(6) and the list of assets and material seized. A witness need not attend as a witness in any later proceedings unless specially summoned.

Lists and copies (sub-rules 15 and 16). The occupant, or the person in charge or someone on their behalf, may attend the search and is given a copy of the list; a person searched under section 247(1)(iv) is given a copy of the list of what was seized from him.

Packaging and custody (sub-rules 17 to 20). Seized assets and material other than money and physical books and documents are placed in packages and listed, each with an identification mark and the officer's seal; the occupant may add his own seal or signature and receives a copy of the list. The officer may convey the seized items, lists and statements to the office of an income-tax authority not below the rank of Income-tax Officer (the Custodian), who takes steps for safe custody — preferably in the Director General's strong room or hired safe deposit lockers operated jointly by two nominated officers — and may credit seized money to the relevant officer's Personal Deposit Account.

Opening packages (sub-rules 21 and 22). A sealed package may be opened by the authorised officer after reasonable notice to the person from whose custody the contents were seized, in the presence of two respectable witnesses and that person if present, who may stay until the contents are repacked and sealed or delivered. The Assessing Officer to whom seized material is handed over under section 251(1) has the same powers under sub-rules (19) and (21).