VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Case law › Section 153B

Section 153B

What section 153B does, and where it sits. This library holds no authority that turns on it.

No authority in this library turns on Section 153B. That is a statement about this library and not about the law: it means no judgment, circular or instruction held here decides a point under it. What the provision does is explained below. If you are looking for a decision on it, say so through the search box — a provision people search for and we hold nothing on is the most useful thing we can be told.

Explained in this library

What section 153b does, in plain English, before you read what the courts made of it.

In a s.153C case the years are counted from the handover, not from the search

The search on the builder was in 2019 and the notice came to me in 2024 for seven years. Which years can they actually reach?

The clock runs from the last panchnama — but only if that panchnama records a search

The search party came back weeks later just to break the seals and hand back the keys. Does that second panchnama give the department another year?