39. Inspection, Search and Seizures

(1) When any accounts, registers or documents are inspected or examined by any prescribed authority appointed under Section 4 of the Act, or any Officer empowered under Section 69, such authority shall affix his signature at one or more places thereon.

(2) Where any authority appointed under Section 4 or any officer empowered under Section 69, conducts a search under Section 70, he shall, as far as applicable, follow the procedure prescribed in the Code of Criminal Procedure, 1973 (Act 2 of 1974).

(3) When any Accounts, Registers or Documents of a dealer seized by any authority appointed under Section 4 or any officer empowered under Section 69, have to be returned to the dealer; such return may be made after taking such extracts therefrom as may be considered necessary. The authority making the return shall affix its signature on such Accounts, Registers or Documents and the dealer shall give a receipt, in acknowledgment, which shall mention the number and particulars of the places where the signatures have been affixed on the Accounts, Register or Documents returned to him.

(4) Notwithstanding anything contained in this Rule the Commissioner, or any other officer authorized in this behalf may, by an order in writing, empower any officer, ordinarily not below the rank of an Assistant Commissioner, to authorise the conduct of any inspection, search or seizure. Such order shall also contain the manner in which such authorization is to be granted.