Impounding of records: procedural safeguards require written reasons, inventory signatures, and Director approval for return. Impounding authorities may seize records produced in proceedings, with Deputy Directors and Assistant Directors required to record and forward written reasons to the Director. Authorities may obtain assistance from police or Central Government officers. Inventories must be prepared in triplicate by non-Director authorities (duplicate for the Director), with each page signed by the impounding authority and the person from whom records were taken and any refusal to sign recorded. Copies of the inventory are distributed to the person, the Director and retained by the impounding authority. Non-Director authorities may return records only with the Director's prior written approval if records are no longer useful.