Survey, Search & Seizure Income Tax Act, 1961

INSTRUCTION NO.1497 DT.13TH JANUARY, 1983,
SEARCH AND SEIZURE-OPENING OF LOCKERS
• To ensure that the information about lockers is available early, the
authorized officers should soon after entering the premises, record the
parties’ statement and get him/her committed about the number of
lockers, contents thereof and source of acquisition. The lockers would
be opened as early as possible, but in any case within a week.
• It has been decided that where the lockers sealed cannot be opened
within the period of 7 days, the reasons for the delay should be
intimated to the Director General (Investigation). The information about
the lockers which remained sealed for more than a week as on 30th
Nov.,1982 should be sent to the Director General (Investigation)/Board
so as to reach not later than 31st Janl,1983. The report for subsequent
months should reach the Director General (Investigation) by the 15th of
the following months. These instructions may please be brought to the
notice of all concerned.
75