search servey and seizure

search, to leave the premises or he may not grant the permission if heapprehends any obstruction in the smooth conduct of the searchproceedings.Q. 12 Can an authorised officer prevent the assessee from receiving or makingtelephone calls and telex messages?Ans. No, unless he believes that such permission will defeat the very object ofthe search and that the assessee may use his messages to fabricate falseevidence, remove the assets, or make other manipulation.Q. 13 Is it advisable to give answer to every question by saying, ‘I do notremember because of the confused state of my mind created due to thesudden raid'?Ans. It is neither advisable nor in the interest of the assessee to deliberatelyanswer every question by repeating “I do not remember” or “I do notknow”. He may lose the opportunity of explaining several items of assets,which he can otherwise do. Besides, he may run the risk of prosecution incase on the basis of contemporaneous evidence recovered subsequentlyduring the search it appears that the facts were within the knowledge ofthe assessee, which he declined to disclose. It would be on the otherhand, advisable to take the help of the books of account and otherdocuments and give all possible information, which is readily available.However, in genuine cases where it is not practicable to remember certainfacts with certainty or minute details of transactions particularly those ofseveral past years, the assessee may only explain their nature, if possibleand add that he would be able to furnish the details and explanations afterlooking into record. A statement made on the spot in support of hisexplanation has greater evidentiary value.Q. 14 What remedy is available to a genuine depositor of the money when thesearch takes place against a person with whom the deposit is made, e.g.,with a car dealer with whom initial deposit of money is made for bookingthe car or with a moneylender with whom the ornament or jewellery maybe pawned as security for loan?