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| 40 | Voice of CAD. Power of Authorised officer in respect of search and seizure.Sub clause (i) to (v) of clause (1) of section 132 of Income Tax Act, 1961,prescribes the power of Authorised officers while conducting the search,Which are enumerated as under :(a) Enter and search any building, place, vehicle, or aircraft where he hasreason to suspect that such books of account, other documents, money,bullion, jewellery and other valuable articles are kept. [S. 132 (1)(i)](b) Break open the lock of any door, locker, safe, Almirah or otherreceptacle for exercising the powers conferred under (a) supra wherethe keys thereof are not available. [ S. 132 (1)(ii)](c) Search any person who has gone out of, or is about to get into, or is in,the building, place, vessel, vehicle or aircraft, if the authorized officerhas reason to suspect that such person has secreted about his personany such books of account, other documents, money, bullion, jewelleryor other valuable article or thing. [ S. 132 (1)(iia)](d) Require any person who is found to be in possession or control ofany books of account or other documents maintained in the formof electronic record as defined in section 2(1)(t) of the InformationTechnology Act, 2000 to afford the authorized officer the necessaryfacility to inspect such books of account or other documents. [ S. 132 (1)(iib)]* Person defaulting u/s 132(1)(iib) shall be liable to rigorousimprisonment for a term which may extend to two years and shall alsobe liable to fine [ S. 275 B].(e) Seize any such books of account, other documents, money, bullion,jewellery, or other valuable article or thing found as a result of suchsearch (however, from June 1, 2003, any bullion, Jewellery or othervaluable article or thing being stock - in – trade of the business foundas a result of search shall not be seized but the authorized officer shallmake a note or inventory of such stock in trade of the business. [ S. 132(1)(iii)][In Director General of Income Tax and Anr. vs Diamondstar ExportsLtd and Ors. [2006] 293 ITR 438, Hon’ble SC has held that Jewelleryand ornaments seized during an illegal search were to be returned tothe owners as soon as possible, along with the interest at the rate of 8per cent on the value of the seized items.]