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Mahazarnama- compulsory or not
Whether it is mandatory to record mahazarnama during surveys?If yes where is it mentioned.
Replies (3)
Yes,
The mahazar serves as proof of occasion, cause or effect of facts, coming under section 7 and 9 of the Indian Evidence Act. It is a descripttion of facts and state of things which an investigating officer observes in a scene of crime..
The court also relies upon charge sheet filed by the officer.
Which means as per 'income tax rules / acts' , recording of mahazar is not compulsory.. if a survey has been completed without recording mahazar it wont become invalid..right?
Without recording along with witness attestation, the recording has least value, it gets easily challenged in court.
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