Seizure of company books: inspectors may seek magistrate orders to enter, search and seize documents during investigations. An inspector who reasonably believes company books may be destroyed or concealed during an investigation may apply to the Magistrate for seizure; the Magistrate may authorise entry, search and seizure. Seized materials are retained by the inspector until conclusion of the investigation and then returned to the company or person from whose custody they were taken, with authority to place identification marks. Searches and seizures must, unless otherwise provided, follow the applicable Code of Criminal Procedure provisions.