Search and seizure powers require written authorisation and procedural safeguards including witnesses, sealing, custody and preservation orders. Search and seizure powers require written, signed and sealed authorisation in prescribed forms; the authorised officer may demand ingress and, if resisted, enter premises, vessels, vehicles or aircraft with assistance and break open doors, windows or receptacles. Searches must respect protections for women and be witnessed by respectable persons who sign an inventory; occupants may attend and receive copies. Seized valuables and documents are to be packaged, sealed, marked, and conveyed to a Custodian for safe custody, with specified procedures for bank deposit, requisition and opening of sealed packages and transfer of powers to the Assessing Officer.