(1) The authorised officer having authority to search any place or person, may,-
(a) use any reasonable measures to access a computer system or other data storage device, that the person being searched is carrying or that is in the person’s physical possession or immediate control;
(b) operate any computer or other data storage device at the place which is being searched or cause any such computer or other data storage device to be operated by a person accompanying the authorised officer, and
(c) require any person at that place who appears to be an officer or person in a position to facilitate access, to provide access to the information held in any such computer or other data storage device which can be accessed by the use of that computer or data storage device,-
(i) to give to the authorised officer any password necessary to operate it, or
(ii) otherwise to enable the authorised officer to examine the information accessible by the computer in a form in which the information is visible and legible.
Explanation - For the purposes of this regulation-
1. ‘computer’ includes devices mentioned under sub clause (iv) of clause (e) of sub regulation(1) of regulation (2) of these regulations.
2. 'computer or other data storage device' includes any other computer or data storage device, whether at the place which is being searched or at any other place which is lawfully accessible by means of that computer.
Power of inspection.
12. The authorised officer while executing the warrant of authority, if so authorised, shall have the power of inspection of the documents found in any place, building, vessel, vehicle and aircraft.
Power of seizure.
13. The authorised officer while executing the warrant of authority, if authorised, shall have the power to seize any such books of account or other documents, found as a result of such search, or, get the signature of such persons under clauses (i) and (j) of sub regulation (2) of regulation 14 of these regulations over such documents as applicable:
Provided that the authorised officer may, where it is not practicable to seize any books of account or documents, serve an order as specified in Form- C or Form-D of the Schedule, as the case may be, on the owner or the person who is in immediate possession or control thereof that he shall not remove, part with or otherwise deal with it except with the previous permission of the authorised officer and such persons shall thereupon take such steps as may be necessary for ensuring compliance with the order.
Seizure memo.