Section 36, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-H6S]
As at 7 September 2026. In force from 17 July 1972.
36. Powers of Assessing Officer.—(1) The Assessing Officer may, for the purpose of ascertaining whether the provisions of this Act or the rules made thereunder are being complied with, at all reasonable times enter any premises where the carrying on of business or profession is carried on, inspect any return found therein, and require the production of any record or register maintained under this Act. (2) The Assessing Officer may seize any return in respect of which he has reason to believe that an offence under this Act has been committed. (3) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974) shall, so far as may be, apply to any search or seizure under this section.
Defined terms in this text (1)
Assessing Officer: Section 2, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1NG4S] (In this Act, unless the context otherwise requires,—): "Assessing Officer" means the officer vested with the relevant jurisdiction by virtue of directions or orders issued under this Act
Assessing Officer: 8 more definitions.
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