FORM M
[See rule 10(2)(a)]
Warrant of authorisation under section 37A or the Wealth-tax Act, 1957
To
The Deputy Director,
The deputy Commissioner,
The Assistant Director,
The Assistant Commissioner,
The Income-tax Officer,
………………………………………………………….
Whereas information has been laid before me and on the consideration thereof I have reason to believe that———
A summons under sub-section (1) or section 37 of the Wealth-tax Act, 1957, or a notice under sub-section (4) of section 16 of the wealth-tax Act, 1957, was issued by the Deputy Commissioner/the Assistant Commissioner /the Income-tax Officer ………………………………………………………. to …………………………………. …………………………….. [name of the person ] on ………………… date to produce, or cause to be produced, books of account or other documents specified in the relevant summons or notice and he has omitted or other documents specified in the relevant summons or notice and he has omitted or failed to produce, or cause to be produced, such book of account or other document as required by such summons or notice;
A summons under sub-section (1) of section 37 of the wealth-tax Act, 195 7, or a notice under sub-section (4) of section 16 of the Wealth –tax Act, 1957, has been issued by the Deputy Commissioner/the Assistant Commissioner/the Income-tax Officer ……………………………………. to ……………………………………………………..
[name of the person] on ……………….. [date ] to produce, or cause to be produced, books of account or other documents specified in the relevant summons or notice and he will not produce, or cause to be produced, such books of account or other documents as required by such summons or notice;
if a summons under sub-section (1) of section 37 of the wealth-tax Act, 1957 or a notice under sub-section (4) of section 16 of the Wealth-tax Act, 1957, is issued to …………………………………………………………………. [name of the person] to produce, or cause to be produced, books of account or other documents which will be useful for, or relevant to , proceedings under the Wealth-tax Act, 1957, for the assessment year/years commencing on ……………………………………………. he would not produce, or cause to be produced, such books of account or other documents as required by such summons or notice ;
Sarvashri/Shri/Shrimati ………………………………………………………………. are/is in possession of articles or things (including money) wholly disproportionate to their/his/her known assets, particulars of which will be useful for, or relevant to proceedings under the wealth-tax 1957;
And whereas I have reason to suspect that such books of account, other documents, articles or things (including money) have been kept and are to be found in ………………………………….. (specify particulars of the building/place/vessel/vehicle/aircraft);
This is to authorise and require you ……………………………………………………[name of the Deputy Commissioner or of the Assistant Director or of the Assistant Commissioner or the Income-tax Officer]
———
to enter and search the said building/place /vessel/vehicle/aircraft;
to search any person who has got out of or is about to get into, or is in the building / place / vessel / vehicle aircraft if you have reason to suspect that such person has secreted about his person any such books of account, other documents, articles or things, including money;
to place identification marks on such books and documents as may be found in the course of the search and as you may consider relevant to or cause to or useful for the proceedings aforesaid and to make a list thereof together with particulars of the identification marks;
to examine such books and/or documents, and make or cause to be made, copies or extracts from such books and documents;
to seize such books and /or documents, and take possession thereof;
to make a note or an inventory of any such articles or things, including money;
to convey such books and/or documents to the office of the Deputy Commissioner or any other authority not below the rank of an /income-tax Officer employed in the execution of the wealth-tax Act, 1957, and
to exercise all other powers and performs all other duties under the said section and the rules relating thereto.
Director General or Director
Chief Commissioner or Commissioner
Deputy Director
Deputy Commissioner