Amendment status not verified — confirm the current text below against the official source.
(1) The Collector or an officer appointed by him this behalf shall not ordinarily enter into any building for the purpose of seizing and taking possession of bocks, account and other documents referred to in sub-section (3) of section 137 before sunrise and after sunset. Procedure for search and seizure (2) The Collector or the officer making the search shall allow the occupier of the building or a person nominated by the occupier to watch the search. (3) A receipt for the books, accounts or other documents seized and taken possession of shall be given (on the spot immediately after making the search) by the person seizing them to the person from whose possession they are seized. Inspection