https://www.taxtmi.com/acts?id=12567 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. en-us Thu, 12 May 2011 14:16:35 +0530 Thu, 12 May 2011 14:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12567 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. Act-Rules Companies Law Thu, 12 May 2011 14:16:35 +0530 https://www.taxtmi.com/acts?id=12567