| COURT: | Calcutta High Court |
| CORAM: | Arindam Sinha J, Girish Chandra Gupta J |
| SECTION(S): | 158BE |
| GENRE: | Domestic Tax |
| CATCH WORDS: | limitation period, sear, search and seizure |
| COUNSEL: | R. N. Bajoria |
| DATE: | May 12, 2015 (Date of pronouncement) |
| DATE: | June 2, 2015 (Date of publication) |
| AY: | 1990-91 to 2000-01 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 158BE: The search ends, and the period of limitation begins, only on the drawing up of the formal panchnama to record the ending of the search. The argument that the search is concluded on the date of the search itself if nothing is seized thereafter is not acceptable | |
Ordinarily an authorization for search is valid until the same has been executed. In order to avoid any controversy as to when was the authorization executed the legislature has provided in the aforesaid explanation that the authorization shall be deemed to have been executed on conclusion of search as recorded in the last panchnama. Therefore, the law insists upon a panchnama for the purpose of formal recording that the search is at an end. Without such recording the search once initiated does not come to an end. We are unable to find any justification for the view that search comes to an end immediately after the search has been concluded for the day
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