Contents of the Book :
Historical Background;
Validity of the Power of Search and Seizure;
"Reason to Belive" and Search Procedures;
Deemed Seizure and Restraint Order;
Recording of Statement During Search Operation : Section 132(4).;
Presumption about Books or Assets Seized;
Appropriation of Assets Retained : Section 132B;
Retention of Seized Books After Search;
Requisition of Books, Documents or Assets, ETC - Section 132A;
Special Assessment Procedure on or After 1-7-1995 But Before 1st June 2003;
Amended Assessment and Recovery Procedure on or After 1-1-1997 but Before 31-5-2003;
Special Procedure for Block Assessment of Search Cases under Chapter XIVB;
Limitation for Completion of Assessment under Chapter XIVB- Setion 158BE;
Residuary Procedure For Block Assessment under Chapter XIV - B;
Present Assessment Procedure W.E.F. 1-6-2003 Sectuibs 153A, 153B, 153C and 153D;
Penalties Leviable in Search and Survey Cases;
Application to Settlement Commission in Search Cases;
Survey;
Power to Call For Information : Section 133;
Power of Survey : Section 133A;
Power to Collect Certain Information : Sections 133B, 133C, 134 and 135;
Internal Survey - Additional measures for Collecting information - Sections 285BA and 206A;
Discovery, Production of Evidences, ETC : Section 131;
Prosecution Relating to search and Survey Cases;
A Critical Appreciation of search and Seizure Provisions;
A Critical Look at survey Provisions and Annual Information Returns under Section 285BA;
Appeal to Commissioner (Appeals);
Appeal to Appellate Tribunal;
Appeal to High Court/Supreme Court And Apppeal By revenue