Finance Act 2012
A Comprehensive Legal Commentary on Law Relating to Search, Seizure and Survey :
- The searches - Why, how & what for
- Valid and invalid searches
- Pre-search exercise (Done internally and silently by the Department)
- Warrant of authorisation
- Actual conduct of a search
- Seizure and winding up of a search
- Restraint order : Section 132(3)
- Recording of statement : Section 132(4)
- Requisition (Valuables, books of account, etc. : Section 132A)
- Presumptions
- Retention and release of seized account books, etc.
- Applicability of Cr. PC provisions
- Wealth-tax Act (Similar provisions for search and seizure)
- Application and release of seized assets
- Issues peculiar to post-search assessment
- Post search assessment
- Survey
- Penalties
- Prosecution
- Settlement Commission
Practice Manual
- Nearly 200 Case Studies to deal with Real Life Animated Situations.Topics covered in particular are :
- Recording of statement
- Search and Seizure
- Survey
- Post-search assessment
- Penalties and prosecution
- Insight into Departmental Working
- Departmental thought process
- Informers
- Preparations before striking
- Strategic inputs dealing with
- Surrender of income and retraction
- Inspection and photocopy of seized documents
- Settlement Commission
- Release of seized assets
