(1) The authorised officer before executing the warrant of authority, shall,-
(a) identify himself or herself either by name or by official identification documents;
(b) show the warrant of authority to the person who occupies the premises or to any person in charge of vessel, vehicle or aircraft authorised to be searched and on request provide copy of such warrant of authority:
Provided if such person is not present a copy of the warrant shall be pasted in a prominent place on the premises, vessel, vehicle or aircraft authorised to be searched;
(c) conduct search and seizure if any, in the presence of the witnesses and prepare panchnama as prescribed in Form-G of the Schedule if witnesses are available.
(d) deliver a copy of the seizure memo prepared under regulation 14 to any person from whose possession or control the documents are seized;
(2) The authorised officer executing the warrant of authority, shall not enter at any place of business or profession after daytime.
Provided that the warrant of authority may continue to be executed after day time, if the entry of the authorised officer is at day time.
Provided further that in respect of any other dwelling place, wherein the books of account, other documents have been stated or believed to be kept, the search shall be initiated, resumed and completed only in daytime, unless authorised to the contrary:
Provided further that in respect of vessel, vehicle or aircraft or any building or place other than the dwelling place, wherein the books of account, other documents have been stated or believed to be kept, the search can be initiated and continued at any time.
(3) The authorised officer shall execute the warrant of authority within the time limit, prescribed, if any, in the warrant of authority:
Provided that the authorised officer may seek extension of time on reasons to be recorded in writing from the Chairman.
9
CHAPTER IV RIGHTS AND OBLIGATIONS OF PERSONS BEING SEARCHED AND OTHER PERSONS IN CHARGE Rights of persons under search and persons in charge.
19. The occupant of the building, place, vessel, vehicle or aircraft searched, including the person in charge of such vessel, vehicle or aircraft, shall have the right,-
(a) to see the warrant of authority and authorised officer and to obtain a copy thereof;
(b) to verify the identity of the authorised officer and officials assisting him;
(c) to be present during the search and seizure;
(d) to put his own mark of identification on the documents seized along with his signature, stamp,seal etc.
(e) to have copy of document seized or take extracts therefrom, in the presence of the authorised officer or any other person authorised by him in this behalf, at such place and reasonable time as the authorised officer may appoint in this behalf;
(f) to have a copy of any statement recorded during search and seizure;
Obligations of persons under search and persons in charge.