Monthly report on Search and Seizure - Income Tax - F.No. 286/47/80-IT (Inv.)-III

F.No. 286/47/80-IT (Inv.)-III Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 19 January,1983 To, All Chief Commissioners (Admn.) and Commissioners of Income-tax-I, All Commissioners of Income-tax including Commissioners of Income-tax, all central charges and all investigation charges. Sir, Sub : Monthly report on Search and Seizure The Board are experiencing difficulty in furnishing information to the Parliament Questions/ Parliament Committees etc. regarding search and seizure operations conducted and prosecution launched because of the non-availability of complete information in the search reports received in the Board. Further, it is found that from most of the charges, the reports on searches and seizure are received either late and/or incomplete or no reports are forthcoming at all and that different charges are adopting different practices. With a view to remove above difficulties, the pro forma for the monthly report on searches and seizure operations conducted under section 132 of the Income Tax Act, 1961 prescribed vide D.O. letter F.No. 286/54/80-IT(Inv.III) dated 19 June, 1980 of Shri J.Y.C. Rao the then Member, Central Board of Direct Taxes, is being suitably, amended as per a copy of the revised pro forma enclosed. 2. It is requested that the reports for the month of January, 1983 and onwards may kindly be furnished to the undersigned in the revised proforma by 5 of the month following the month under report. A copy of the report may also be endorsed to the Director of Inspection (Investigation) (I/II) concerned. 3. It will not be out of place to mention that while furnishing the monthly report, the concerned officers/officials may please be instructed to ensure that (i) the reports in the revised proforma including supplementary information if any, are sent to the Board by 5th of the month following the month under report positively. (ii) full particulars in all the columns of the proforma in respect of each and every authorisation/ search warrant issued and executed must be given in the report and be allotted a separate SI.No. in Col.I. This facilitates in arriving at the figure of the total number of searches conducted. Total number of such authorisation must be indicated. (iii) The weight and the value of gold bullion/ silver bullion; gold jewellery/ silver jewellery; gold ornaments /silver ornaments; gold articles/ coins; silver articles/ coins must be given separately for each category of items. Further the description of each asset together with the value under the head other assets may also be given separately. (iv) In case the valuation is pending the estimated value of the gold and /or silver bullion/ ornaments/ jewellery may be given separately for each and every category of the items. (v) Information in respect of each and every column should be invariably given. In case the information is not available at the time of submission of monthly report the same may be incorporated in supplementary reports of the subsequent months. (vi) Grand total of every column may also be given at the end of the report. Encl : As above. Yours faithfully, (K.D.GUPTA) SECRETARY CENTRAL BOARD OF DIRECT TAXES Copy to Director of Inspection (Investigation- I/II), Director of Inspection (Intelligence), Mayur Bhawan. New Delhi for information and necessary action. He is requested to kindly send monthly report for the month of January 1983 and onward together with consolidated report from all charges in the revised proforma by the due date. Copy to Director General (Investigation), New Delhi for information. Encl : As above. (K.D.GUPTA) CENTRAL BOARD OF DIRECT TAXES