(1) An authorised officer executing the warrant of authority shall, in the presence of the person from whom or whose premises,vessel, vehicle or aircraft the documents were seized, if such person is available, prepare a seizure memo in Form E of the Schedule duly signed by two witnesses, containing a list of all documents seized or copied in the course of such search and of the places in which they were respectively found and verify the inventory of any such documents seized:
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Provided that in the case of seizure or copying of electronic storage media or the seizure or copying of electronically stored information, the authorised officer shall enter in Form F of the Schedule the description of the physical storage media that were seized or copied.
(2) The seizure memo shall contain the following details, as may be applicable:
(a) the time of entry into and exit from place, building, vessel, vehicle or aircraft;
(b) the identity of the persons searched;
(c) the address of place and building and details of vessel, vehicle or aircraft searched;
(d) the details of officers present, if any, at the time of seizure;
(e) the details of other persons present, if any, at the time of seizure;
(f) the signature of the authorised officer;
(g) the signature of the witnesses with thump impression and date;
(h) the description of identification mark, if any, placed by any person from whose possession or control the documents are seized;
(i) the signature of the owner or the person who is in immediate possession or control of premises, building, vehicle, vessel or aircraft, if available therein;
(j) the signature of the persons from whom the seizure is effected.
Power to place identification mark.
15. The authorised officer while executing the warrant of authority, if authorised, shall have the power to place mark of identification on any books of account or other documents:
Provided that any person from whose possession or control the document is seized shall be permitted to put his own identification mark on the documents seized:
Provided further that the description of such identification mark shall be recorded in the seizure memo.
Power to make copy.
16. The authorised officer while executing the warrant of authority shall have the power to make or cause to be made extracts or copy of documents or any books of account.
Power to record statement.