Taxmann's Search & Seizure Practice Manual by CA. Mahendra B. Gabhawala

Description : 

Finance Act 2012 A Comprehensive Legal Commentary on Law Relating to Search, Seizure and Survey : The searches - Why, how & what for Valid and invalid searches Pre-search exercise (Done internally and silently by the Department) Warrant of authorisation Actual conduct of a search Seizure and winding up of a search Restraint order : Section 132(3) Recording of statement : Section 132(4) Requisition (Valuables, books of account, etc. : Section 132A) Presumptions Retention and release of seized account books, etc. Applicability of Cr. PC provisions Wealth-tax Act (Similar provisions for search and seizure) Application and release of seized assets Issues peculiar to post-search assessment Post search assessment Survey Penalties Prosecution Settlement CommissionPractice Manual Nearly 200 Case Studies to deal with Real Life Animated Situations.Topics covered in particular are : o Recording of statemento Search and Seizureo Surveyo Post-search assessmento Penalties and prosecution Insight into Departmental Workingo Departmental thought processo Informerso Preparations before striking Strategic inputs dealing witho Surrender of income and retraction o Inspection and photocopy of seized documentso Settlement Commissiono Release of seized assets.

Contents : 

Part -1 : A Comprehensive Legal Commentary on Law Relating to Search, Seizure and Survey:

1. The searches - Why, how & what for
2. Valid and invalid searches
   
3. Pre-search exercise (Done internally and silently by the Department)
   
4. Warrant of authorisation
   
5. Actual conduct of a search
   
6. Seizure and winding up of a search
   
7. Restraint order : Section 132(3)
   
8. Recording of statement : Section 132(4)
   
9. Requisition (Valuables, books of account, etc. : Section 132A)
   
10. Presumptions
    
11. Retention and release of seized account books, etc.
    
12. Applicability of Cr. PC provisions
    
13. Wealth-tax Act (Similar provisions for search and seizure)
    
14. Application and release of seized assets
    
15. Issues peculiar to post-search assessment
    
16. Post search assessment
    
17. Survey
    
18. Penalties
    
19. Prosecution
    
20. Settlement Commission
     

Part- 2 : Practice Manual 

1. Nearly 200 Case Studies to deal with Real Life Animated Situations.Topics covered in particular are:
2. Recording of statement
   
3. Search and Seizure
   
4. Survey
   
5. Post-search assessment
   
6. Penalties and prosecution
   
7. Insight into Departmental Working
   
8. Departmental thought process
   
9. Informers
   
10. Preparations before striking
    
11. Strategic inputs dealing with
    
12. Surrender of income and retraction
    
13. Inspection and photocopy of seized documents
    
14. Settlement Commission
    
15. Release of seized assetsc
16.