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Survey, Search & Seizure | 49 |II. Other Relevant ConceptsA. Ground Rules for searches and seizure carried out by the authoritiesunder this and other Acts :The Union Finance Minister, Mr.Vishwanath Pratap Singh, announced theground rules for searches and seizures carried out under the Income-taxAct, the Customs Act, Excise Act and the Foreign Exchange Regulation Act(FERA).1. Competent authority – Authorization for a search can only be orderedby a competent officer after considering the information he has in hispossession provided he has reasons to believe that a search is justified.Before the issue of a search warrant, a formal order is required to bepassed by the competent authority.Information may come from external sources like informers, othergovernment departments or newspapers, magazines and publications.In the case of an informer, it is generally made clear to him that he isliable to be prosecuted under section 182 of the IPC if his allegationsare proved false. Internal sources comprise cases developed suo motuon the basis of records and investigation and intelligence gathered bythe intelligence wing of the department.2. Objectives of the search. – A search is necessary to secure evidencewhich is not likely to be made available by issue of summons or byvisiting, in ordinary course, the premises concerned. Tax authoritieshave powers to summon persons and documents. Tax authorities haveto resort to search and seizure when there is evidence of undiscloseddocuments or assets which have not been and would not be disclosedin ordinary course.3. Search party. – Search party has to be led by an officer of a certain rankin case of major searches. The party must be led by an officer of at leastthe rank of Assistant Collector or equivalent. The team must includetwo respectable witnesses of the locality and technical persons likevaluers, etc.4. Rights of the person to be searched:a) To see the warrant of authorization duly signed and sealed by theissuing authority.www.taxguru.in