Search Results for Tag : Search and Seizure

News

Karnataka HC: No Obligation to Furnish Documents to Public Servant on Search and Seizure Proceedings(08.12.2021)

Karnataka High Court has said that once search and seizure proceedings are undertaken by officials of the Income Tax Department under authorisation, t.....

Tags : Karnataka High Court, Search and Seizure Proceedings

All HC: Can’t Invoke Penalty Proceedings u/s 129 of UPGST Act, 2017 For Search And Seizure Of Godown(28.02.2024)

Allahabad HC has held that the provision of Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017(UPGST) can’t be invoked to subject a .....

Tags : Allahabad High Court, Section 129(3) of UPGST Act, Search and Seizure

MP HC: Spot is Place Where Search is Conducted and Recovery of Article Made(21.02.2022)

Madhya Pradesh High Court has held that with respect to search and seizure in cases under the Narcotic Drugs and Psychotropic Substances Act, 1985, sp.....

Tags : Madhya Pradesh High Court, Spot, Search and Seizure

Delhi High Court: Search and Seizure Before Magistrate Not Mandatory in All Cases(16.01.2020)

Delhi High Court has held that the requirement to conduct search and seizure before a Gazetted Officer/Magistrate under Section 50 of Narcotic Drugs a.....

Tags : Delhi High Court, Search and Seizure

Notifications & Circulars

Securities and Exchange Board of India (Procedure for Search and Seizure) Repeal Regulations, 2015(17.09.2015)

The Securities Exchange Board of India notified new Regulations on the search and seizure of defaulters’ properties. Under the Regulations, 2015, perm.....

Tags : Sebi, search and seizure

International Cases

Notaries and lawyers exempt from disclosure scheme in Canadian tax law(03.06.2016)

Canada’s Supreme Court held unconstitutional tax provisions relating to request for information by the Revenue Agency in the assessment of tax payable.....

Tags : search and seizure, legal advice, privileged information, canada