INDIA Law and Practice Contributed by: Priyank Ladoia, Asif Ahmed, Pranav Tomar and Puneet Dhanoa, AZB & Partners
• compelling the production of books of account and other documents; and • issuing commissions. In addition to the foregoing, the income tax authorities can: • conduct searches and seizures; • requisition books of accounts; and • call for information as necessary for the pur - poses of the investigation. The income tax authorities can also attach prop - erties as provided in the second schedule of the Income Tax Act for the recovery of tax. Lokpals and Lokayuktas The Lokpal has the powers of superintendence over, and the power to give direction to, the CBI in respect of matters referred by the Lokpal for preliminary inquiry or investigation to the CBI under the Lokpal Act. The CVC is also mandat - ed to send a statement, at such interval as the Lokpal may direct in respect of action taken on complaints referred to it. The Lokpal also has the powers to direct search - es and seizures by any agency, including the CBI, if the Lokpal has reason to believe that any document which, in its opinion, shall be useful for or relevant to any investigation under the Act is secreted in any place. For the purpose of any preliminary inquiry, the Inquiry Wing of the Lok - pal has all the powers of a civil court, under the CPC (as indicated previously). The Lokpal may, for the purpose of conducting any preliminary inquiry or investigation, utilise the services of any officer, organisation or investigating agency of the Central Government or of any state govern - ment, as the case may be.
If the Lokpal has reason to believe (with the rea - son for such belief being recorded in writing) on the basis of material in their possession that any person is in possession of any proceeds of cor - ruption, that such person is accused of having committed an offence relating to corruption, and that such proceeds of offence are likely to be concealed, transferred or dealt with in any man - ner which may result in frustrating any proceed - ings relating to confiscation of such proceeds of offence, the Lokpal or the authorised officer may (by order in writing) provisionally attach such property for a period not exceeding 90 days from the date of the order, and may seek confirma - tion from a special judge of attachment of such property until the completion of the proceedings against the public servant in the Special Court. 7.3 Jurisdictional Reach of Enforcement Bodies The BNS has extraterritorial jurisdiction. Section 3 and 4 of the BNS, along with Section 208 of the BNSS, recognise extraterritorial application of Indian criminal law. An Indian citizen is subject to Indian criminal law’s extraterritorial reach as they can even be punished for offences com - mitted outside India. Similarly, a person outside India can also be punished for an offence in India under the BNS. The scope has been further expanded under the BNS through introduction of its Section 48, which states that abetment of an offence from outside India for commission of an offence in India is also liable to be punished. The CBI and the police authorities derive powers from the BNS, which allows these authorities to issue letters of request and service summons under various MLATs and reciprocal arrangements with foreign states. Being members of Interpol, the Indian authorities can issue a Red Notice against an accused. A Red Notice is a request to law
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