Information to concerned authorities about offences detected in consequence of search u/s132. - Income Tax - 1588/CBDT

INSTRUCTION NO. 1588/CBDT F.No. 286/159/84- IT(lnv.)-II Dated: November 23, 1984 To, All Commissioners of Income Tax Sir, Sub: Searches and seizures - Intimations to Customs, Central Excise and other sister departments- Vide their circular letter No.F.15/53/65-IT(Inv) dated 24th March 1965 the Board desired that where gold, bullion or gold jewellery have been seized/found the particulars should be immediately made available to the nearest Collector of Central Excise for taking whatever action he considers necessary under the Gold Control order. These instructions were reiterated in Board s F.No.D.I.(INV) DDI (Int) MB/Search -guidelines/77-78 dated the 4th November 1977 which issued instructions for informing the concerned authorities about offences under other laws. 2. It has been brought to the notice of the board that these instructions are not being followed by some field officers.It may once again be impressed on the Authorised Officers that they should be inform the concerned authorities of the following articles if found at the premises searched by their team:- S.No. Article Authority to be informed 1. Foreign currency Assistant Director of Enforcement of the area. 2. Primary Gold (including Gold Pieces and crude ornaments) Gold Control Officer of the area 3. Gold sovereigns in excess of 5 pieces. Gold Control Officer of the area 4. All imported goods except those cleared by the Customs or of the value of less than Rs. 1,00,000. Assistant Collector of Customs of the area 5. Unlicenced firearms Police authorities of the area 6. Liquor in excess of the following: i) Country liquor ii) Foreign liquor whether India made or imported iii) Beer Excise and Taxation Office of the area. 2 bottles 1 bottle 2 bottles 7. Violation of Central Excise Act Assistant Director (Anti Evasion - Central Excise of the area The Directorate of Anti Evasion (Central Excise) has been newly set up. The names of the officers with their addresses are annexed for ready reference. Any violation to these instructions will be viewed adversely. Yours faithfully, (K. D. GUPTA) SECRETARY CENTRAL BOARD OF DIRECT TAXES