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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter XIV

POWERS OF INCOME TAX AUTHORITIES

Power of search and seizure
117. (1) Where 1[* * *] the 2[Directors-General of Inspection] or 3[the Commissioner, the Director General, Central Intelligence Cell,] or such other officer empowered in this behalf by the Board has, on account of information in his possession, reason to believe that-
 
 
(a) any person, to whom a summons or notice under this Ordinance has been or might be issued to produce, or cause to be produced, any books of accounts or other documents, 4[or electronic records and systems,] has failed to, or is not likely to, produce or cause to be produced such books of accounts or other documents, 5[or electronic records and systems,] or
 
 
(b) any person is in possession of any money, bullion, jewellery or other valuable article or thing which represents, wholly or partly, income or property which is required to be disclosed under this Ordinance but has not been so disclosed, he may authorise any officer subordinate to him, being not below the rank of the 6[Assistant Commissioner of Taxes], to exercise the powers under sub-section (2).
 
 
(2) An officer authorised under sub-section (1) (hereinafter referred to as the authorised officer) may, notwithstanding anything contained in any other law for the time being in force,-
 
 
(a) enter and search any building, place, vessel, vehicle or aircraft where he has reason to suspect that any books of accounts, documents, 7[electronic records and systems,] money, bullion, jewellery or other valuable article or thing referred to in sub-section (1) are or have been kept;
 
 
(b) break-open the lock of any door, box, locker, safe, almirah or other receptacle for the purpose of the said entry, and search, if keys thereof are not available;
 
 
(c) search any person who has got out of, or is about to get, into, or is in, the building, place, vessel, vehicle or aircraft, if he has reason to suspect that such person has secreted about his person any such books of accounts, documents,8[electronic records and systems,] money, bullion, jewellery or other valuable article or thing;
 
 
(d) seize any such books of accounts, documents, 9[electronic records and systems,] money, bullion, jewellery or other valuable article or thing found as a result of such search;
 
 
(e) place marks of identification on or stamp any books of accounts or other document or make or cause to be made extracts or copies therefrom; and
 
 
(f) make a note or an inventory of any such money, bullion, jewellery or other valuable article or thing10[;
 
 
(g) extract the data, images or any inputs stored in the electronic records and systems or enter the systems by breaking through password protection or copy or analyse the data, books of accounts, documents, images or inputs.]
 
11[Explanation.- For the purpose of this section, 'electronic records and systems' include data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche and also include an electronic device.]
 
(3) The authorised officer may requisition the services of any police officer or other officer of the Government 12[or any professional expert from outside the government] to assist him for all or any of the purposes specified in sub-section (2); and it shall be the duty of every such officer 13[or professional expert] to comply with such requisition.
 
 
(4) The authorised officer may, where it is not practicable to seize any such books of accounts, documents, 14[electronic records and systems,] money, bullion, jewellery or other valuable article or thing, by order in writing, require the owner or the person who is in immediate possession or control thereof not to remove, part with or otherwise deal with it without obtaining his previous permission; and the authorised officer may take such steps as may be necessary for ensuring compliance with the order15[:
 
 
 
 
Provided that if the owner or the person concerned, without any reasonable cause, fails to comply with the provisions of this sub-section, the Deputy Director General, Central Intelligence Cell or the Deputy Commissioner of Taxes may realize from him the money or the value of the bullion, jewellery, valuable article or thing, if any, removed, parted with or otherwise dealt with; and in such a case the said person shall be deemed to be an assessee in default under this Ordinance.]
 
 
(5) The authorised officer may, during the course of the search or seizure, examine on oath any person who is found to be in possession or control of any books of accounts, documents,16[electronic records and systems,] money, bullion, jewellery or other valuable article or thing and any statement made by such person during the examination may thereafter be used in evidence in any proceeding under this Ordinance, or the Income-tax Act, 1922 (XI of 1922).
 
 
(6) Where any books of accounts, documents, 17[electronic records and systems,] money, bullion, jewellery or other valuable article or thing is found in the possession or control of any person in the course of a search, it may be presumed that-
 
 
(a) the books of accounts, documents, 18[electronic records and systems,] money, bullion, jewellery, article or thing belongs to such person;
 
 
(b) the contents of 19[the books of accounts, documents, electronic records and systems] are true; and
 
 
(c) the signature on, or the handwriting in, any such books or documents is the signature or handwriting of the person whose signature or hand writing it purports to be.
 
 
(7) The person from whose custody any books of accounts or other documents 20[or electronic records and systems] are seized under sub-section (2) may make copies thereof, or take extracts therefrom, in the presence of the authorised officer or any other person designated by him, at such place and time as the authorised officer may appoint in this behalf.
 
 
(8) The books of accounts or other documents 21[or electronic records and systems] seized under sub-section (2) shall not be retained by the authorised officer for a period exceeding one hundred and eighty days from the date of the seizure unless for reasons recorded in writing, approval of 22[* * *] the Commissioner has been obtained for such retention:
 
 
Provided that 23[* * *] the Commissioner shall not approve such retention for a period exceeding thirty days after all the proceedings under this Ordinance in respect of the years for which the books of accounts or other documents, 24[electronic records and systems,] as are relevant, have been completed.
 
 
(9) If any person, legally entitled to the books of accounts or other documents 25[or electronic records and systems] seized under sub-section (2) objects to the approval given by the Commissioner under sub-section (8), he may make an application, stating therein the reasons for his objection, to the Board for the return of the books of accounts or other documents 26[or electronic records and systems]; and the Board may, after giving the applicant an opportunity of being heard, pass such orders thereon as it may think fit.
 
 
(10) Subject to the provisions of this Ordinance and the rules, if any, made in this behalf by the Board, the provisions of the Code of Criminal Procedure, 1898 (Act V of 1898), relating to search and seizure shall apply, so far as may be, to search and seizure under sub-section (2).
 
 
Explanation.-For the purposes of this section, the word “proceeding” means any proceeding in respect of any year under this Ordinance which may be pending on the date on which a search is authorised under this section or which may have been completed on or before such date and also includes all proceedings under this Ordinance which may be commenced after such date in respect of any year.
  • 1
    The words “the Senior Commissioner or” were omitted by section 6 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)
  • 2
    The words “Directors-General of Inspection” were substituted for the words “Director of Inspection” by section 7 of অর্থ আইন, ১৯৯৩ (১৯৯৩ সনের ১৮ নং আইন)
  • 3
    The words and commas “the Commissioner, the Director General, Central Intelligence Cell,” were substituted for the words “the Commissioner” by section 36 of অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)
  • 4
    The words and comma “or electronic records and systems,” were inserted by section 59 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 5
    The words and comma “or electronic records and systems,” were inserted by section 59 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 6
    The words “Assistant Commissioner of Taxes” were substituted for the words “Deputy Commissioner of Taxes” by section 46(a) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).
  • 7
    The words and comma “electronic records and systems,” were inserted by section 59 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 8
    The words and comma “electronic records and systems,” were inserted by section 59 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 9
    The words and comma “electronic records and systems,” were inserted by section 59 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 10
    The semi-colon (;) was substituted for the full stop (.) at the end of clause (f) and thereafter new clause (g) was added by section 47(a) of the Finance Act, 2011 (Act No. XII of 2011) .
  • 11
    “Explanation” was inserted after the sub-section (2) by section 46(b) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).
  • 12
    The words "or any professional expert from outside the government" were inserted after the words "government" by section 47 (b) of the Finance Act, 2011 (Act No. XII of 2011) .
  • 13
    The words "or professional expert" were inserted after the words "every such officer" by section 47 (b) of the Finance Act, 2011 (Act No. XII of 2011) .
  • 14
    The words and comma “electronic records and systems,” were inserted by section 59 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 15
    Colon(:) was substituted for the full-stop at the end of sub-section(4) and thereafter proviso was added by section 46 of the Finance Act,2009(Act No.IX of 2009)(with effect from 1st July 2007).
  • 16
    The words and comma “electronic records and systems,” were inserted by section 59 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 17
    The words and comma “electronic records and systems,” were inserted by section 59 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 18
    The words and comma “electronic records and systems,” were inserted by section 59 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 19
    The words and commas “the books of accounts, documents, electronic records and systems” were substituted for the words “the books of accounts and documents” by section 59 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 20
    The words and comma “or electronic records and systems” were inserted by section 59 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 21
    The words and comma “or electronic records and systems” were inserted by section 59 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 22
    The words “the Senior Commissioner or” were omitted by section 6 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)
  • 23
    The words “the Senior Commissioner or” were omitted by section 6 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)
  • 24
    The words and comma “electronic records and systems,” were inserted by section 59 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 25
    The words and comma “or electronic records and systems” were inserted by section 59 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 26
    The words and comma “or electronic records and systems” were inserted by section 59 of the Finance Act,2010(Act No.XXXIII of 2010).
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