- An officer carrying out a search has the power to search for and seize goods (which are liable to confiscation) and documents, books or things (relevant for any proceedings under the Act) from the premises searched.
- During search, the officer has the power to seal or break open the door of the any premises authorized to be searched if access to the same is denied.
- Similarly, while carrying out search within the premises, he can break open any almirah, electronic devices, box, receptacle if access to such almirah, devices, box, receptacle is denied and in which any goods, account, registers
or documents are suspected to be concealed.
(ICAI FAQ PUBLICATIONS : – 06-09-2017 -INSPECTION, SEARCH, SEIZURE AND ARREST : FAQ NO.9)