(1) The authorised officer while executing the warrant of authority shall have the power to record on oath the statement of any person who is found to be in possession or in control of the information or documents referred to in sub clauses (i), (iii) or (iv) of sub-section (8) of section 11C of the Act:
Provided that on the refusal to take oath by such persons, the statement maybe recorded, on recording such refusal in the statement duly singed by the authorised officer.
Provided further that no police officer requisitioned shall be permitted at the time of recording of statement.
(2) The authorised officer shall record the statement in the presence of two witnesses 8 whose signatures shall be appended to the statement so recorded:
Provided that the authorised officer on reasonable steps taken by him to find witness, finds that no witness is available or willing to stand as witness and on noting the same, shall record the statement, on the same being vediographed, and the statement shall not be invalid on the mere ground that no one has stood as witness for the recording of the statement.
General obligations on execution of warrant of authority.