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Home Acts & Rules Direct Taxes Acts PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988 Chapters List Chapter III AUTHORITIES This
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Section 22 - Power of authority to impound documents. - PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988

Extract

..... Power of authority to impound documents. 22. (1) Where any books of account or other documents are produced before the authority in any proceedings under this Act and the authority in this behalf has reason to believe that any of the books of account or other documents are required to be impounded and retained for any inquiry under this Act, it may impound and retain the books of account or other documents for a period not exceeding three months from the date of order of attachment made by the A .....

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Section 22 - Power of authority to impound documents. - PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988

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..... under this Act. (4) The person, from whom the books of account or other documents were impounded under sub-section (1), shall be entitled to obtain copies thereof. (5) On the expiry of the period specified under sub-section (1), the books of account or other documents shall be returned to the person from whom such books of account or other documents were impounded unless the Approving Authority or the Adjudicating Authority permits their release to any other person. ******************* Notes: 1. .....

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Section 22 - Power of authority to impound documents. - PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988

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