Standard Operating Procedure ( SOP) for dealing with unaccounted cash, gold & other valuable assets detected by the Flying Squad / Static Team during the process of Elections –

Standard Operating procedure (SOP) for Flying squad and surveillance teams and involvement of Income-tax Department shall be followed as under:

1. Flying Squads of District authorities:
   The flying squad constituted for the purpose of expenditure monitoring by the District authorities will be overseeing the entire operation by the static teams / check posts in the sub-division. If there are one or more than one check post in 11 the subdivision, the flying squad will be constantly moving around to oversee the functioning of these teams. The SP and DEO will be in overall responsibility of supervising the operation of the Flying Squads and law and order issues arising out of this operation.
   
   
2. The flying squad shall also be in constant touch with the officials deputed by the Income-tax Department, so that wherever cash or other gift items are found by the static teams, the information is passed on immediately to the Income tax team, which will reach the spot within the shortest possible time. The Flying Squad / Static Team will consider the seizure of cash / other items under the provision of CrPC/ IPC, wherever they suspect that the end use of the same is for criminal purpose. The static team/ Flying Squad shall determine the reasons of criminality:

   1. if they find posters / banners / voter slips or any other campaign material along with the cash or gift items.
   2. If arms or any illicit items are found along with cash or gift items.
   3. If the cash is found in custody of any official of political party or candidates or their agents.
   4. Any other modus operandi leading to a suspected crime.
      
      
3. The flying squad shall take utmost care to ensure that all politeness, decency and courtesy are strictly observed while dealing with the public.
   
   
4. They will effect seizure in the above cases if the criminality is suspected. Wherever the flying squad/static surveillance team decides to effect seizure, it will issue proper acknowledgement as per law to the person from whose custody the cash or other items were seized and also mention therein the name of authority to whom the person will approach for any relief or redressal. After seizure, they shall deposit the cash in Treasury or in such manner as per the direction of the Court. The flying squads will lodge FIR immediately mentioning the circumstances leading to the seizure and the copy of the FIR will be put on the Notice Board of the Returning Officer(RO) and copies forwarded to the DEO, Expenditure Observer, Assistant Expenditure Observer, and the Nodal Officer at Police Headquarters and Police Observer (if any).
   
   
5. For this purpose, the DEO shall issue necessary instructions to the treasury units to receive seized cash beyond office hours and on holidays also.
   
   
6. If the person is carrying cash with proper documents as regards its source or its end use, or the cash is being carried with documents to show some emergency purpose, the flying squad shall not effect seizure in such cases, after examining the documents produced before them, by the person and retaining a copy of the same for submitting report to the Commission (when Commission calls for the same).
   
   
7. The entire operation by the Flying Squad and Surveillance team will be video recorded. The person’s voice saying his name, address and the amount of cash carried by him should be recorded by the videographer. The copy of the video should be given to the Accounting team along with the Video Cue sheet for safe custody. 12 The copy of the video of the entire operation can be obtained by any member of the public by deposit of Rs.300/- .
   
   
8. If no criminality is suspected and the cash carried by the person exceeds Rs. 1,00,000/-, the officials of the Income-Tax Department deputed for the purpose in the District will be informed immediately and the person with the cash is interrogated in order to facilitate the Income Tax Team to take necessary action as per the Income tax Laws.
   
   
9. Daily Activity Reports shall be forwarded by the flying squads and Static Surveillance Teams as per the revised format enclosed herewith (Annexure- 8 & 9), to the RO with copy to SP, DEO and the Nodal Officer at Police Headquarters. The reports will be compiled by the Nodal Officer and sent to Commission daily with copy to the CEO.
   
   
10. The Assistant Director of Income Tax Department in charge of the district shall take such actions as per the provisions of the Income Tax laws.
    
    
11. In case of seizure by the Flying Squad/Surveillance Team, the seized cash /materials are to be released only after obtaining order from the court. But before the cash is released to the person, the Assistant Director of Income Tax in charge of the District is to be informed and if any action under Income Tax Laws is contemplated, then the authorities will hand over the seized cash to the Assistant Director of Income Tax Department, who will again seize the cash u/s 132A of Income Tax Act under proper Panchnama, a copy of which will be served on the person from whom the cash was seized.