(1) Wherever the specified officer for the purpose of the attachment of the properties referred to in sub-rule (1) of Rule 3 has the information or the reasons to believe that –
(a) any portion of the properties to be attached under the Act and the Rules has been concealed or is likely to be concealed;
(b) any person who has been required under these Rules to produce or cause to be produced, any books, accounts, documents, or other information in his custody or power has omitted or failed to produce or cause to be produced, such books, accounts, documents or other information; or
(c) any books, accounts, receipts, vouchers, certificates, reports or other documents belonging to any property to be attached are likely to be tampered with, falsified or manufactured, it shall be lawful for the specified officer or any official authorised by him to effect the search or inspect under this rule.
(2) Whenever any place liable to search or inspection under sub-rule (1) is areas closed, any person residing in, or being in charge of such place, shall on demand of the official conducting the search and on production of authority to conduct the search in question, allow free ingress thereto, and afford all reasonable facilities for search therein.
(3) If ingress to such place cannot be obtained under sub-rule (2), it shall be lawful in any case for the official conducting the search or inspection to enter such place and search therein, and in order 3 | T H E M E G H A L A Y A C R E D I T O P E R A T I O N A N D M I S C E L L A N E O U S P R O V I S I O N S R U L E S , 1 9 7 9 .
to effect entrance into such place, stable, cow-shed, granary, godown, out-houses or other building, to break open the lock of any door, box, safe, almirah or other building, to break open the lock of any door, box, safe, almirah or other receptacle for exercising the powers conferred by sub-rule (1) where the keys thereto are not available, if after notification of his authority and purpose and demand of admittance duly made, he cannot otherwise obtain the admittance:
Provided that if any such place in an apartment in the actual occupancy of a female who, according to the custom, does not appear in public, such official shall before entering such apartment give notice to such female that she is at liberty to withdraw and shall afford her every reasonable opportunity for withdrawing, and may them break open the apartment and enter it.
(4) Before making a search under this rule, the official shall call upon two or three independent respectable inhabitants of the locality in which the place to be searched is situated or of any other locality if no such inhabitant of such locality is available or is willing to be a witness to the search or to attend and witness the search and may issue an order in writing to them or any of them so to do.
(5) The search shall be made in their presence, and a list of all things seized in the course of such search and of the places in which they are respectively found shall be prepared by such witnesses, but no person witnessing a search under this rule shall be required to attend the Court as a witness of the search unless specifically summoned by it.
(6) The occupant of the place searched, or some persons on his behalf, shall, in every instance, be permitted to attend during search and a copy of the list prepared under this rule, signed by the said witnesses, shall be delivered to such occupants or persons. When any person is searched under this rule a list of all things taken in possession shall be prepared and a copy thereof shall be delivered to such person.
(7) Any person who, without reasonable cause, refuses or neglects to attend and witness search under this rule, when called upon to do so by an order in writing delivered or tendered to him, shall be deemed to have committed an offence under Section 187 of the Indian Penal Code.