What are Raids?

Learn about Raids with Anupam Kher

Case breakdown: Movie Special 26

The scene that you saw shows a raid taking place at a house. This raid is conducted at a corrupt official’s house to seize the property, cash and jewellery that he has acquired through unfair means. This scene depict a raid by the CBI or the Central Bureau of Investigation.

What are Raids?

Raids can be conducted by police, Central Bureau of Investigation or the Income tax department in India. Income tax raids are conducted to uncover the undisclosed asset or the income that’s earned illegally. It is also termed as black money. These raids take place to curb black money.

According to section 132 of the Income Tax Act, these raids can be conducted by:

  1. Principal Director General
  2. Director General
  3. Principal Director
  4. Director or the Principal Chief Commissioner
  5. Chief Commissioner or Principal Commissioner
  6. Commissioner or Additional Director or Additional Commissioner
  7. Joint Director or Joint Commissioner

Rights of the Authorized Officer conducting the Raid:

1)  Enter and search any building, place, vessel, vehicle or aircraft where he has reason to suspect that such books of account, other documents, money, bullion, jewellery or other valuable article or thing are kept;

2)  Break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (i) where the keys thereof are not available;

(2a) Search any person who has got out of, or is about to get into, or is in, the building, place, vessel, vehicle or aircraft, if the authorized officer has reason to suspect that such person has secreted about his person any such books of account, other documents, money, bullion, jewellery or other valuable article or thing;

2b)  require any person who is found to be in possession or control of any books of account or other documents maintained in the form of electronic record as defined in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000), to afford the authorized officer the necessary facility to inspect such books of account or other documents;

3) seize any such books of account, other documents, money, bullion, jewellery or other valuable article or thing found as a result of such search:

Provided that bullion, jewellery or other valuable article or thing, being stock-in-trade of the business, found as a result of such search shall not be seized but the authorized officer shall make a note or inventory of such stock-in-trade of the business.

Real-Life Example:

In 2017, a raid was conducted on the house of Mr. Pranoy Roy (NDTV promoter and anchor). He was allegedly accused of wrongful gain of Rs. 48 crore. CBI investigates cases which are essentially against Central Government employees, financial interests of the Central government, breach of Central Laws, fraud, cheating embezzlement relating to companies involving large funds, similar offences committed by organized gangs or criminals affecting several states.

References:

https://www.incometaxindia.gov.in/_layouts/15/dit/pages/viewer.aspx?grp=act&cname=cmsid&cval=102120000000509000&searchfilter=%5B%7B%22crawledpropertykey%22:1,%22value%22:%22act%22,%22searchoperand%22:2%7D,%7B%22crawledpropertykey%22:0,%22value%22:%22income-tax+act,+1961%22,%22searchoperand%22:2%7D,%7B%22crawledpropertykey%22:29,%22value%22:%222019%22,%22searchoperand%22:2%7D%5D&k=&isdlg=0

https://indianexpress.com/article/what-is/what-is-the-cbis-jurisdiction-when-can-it-conduct-raids-4693112/

Written by : Ms. Gitika Chandra

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