Seizure of documents by inspector.

48. ( 1 ) Where in the course of investigation, the inspector has reasonable ground to believe that the books and papers of, or relating to, the limited liability partnership or other entity or partner or designated partner of such limited liability partnership may be destroyed, mutilated, altered, falsified or secreted, the inspector may make an application to the Judicial Magistrate of the first class, or, as the case may be, the Metropolitan Magistrate, having jurisdiction, for an order for the seizure of such books and papers.

( 2 ) After considering the application and hearing the inspector, if necessary, the Magistrate may, by order, authorise the inspector -

( a ) to enter, with such assistance, as may be required, the place or places where such books and papers are kept;

( b ) to search that place or those places in the manner specified in the order; and

( c ) to seize books and papers which the inspector considers it necessary for the purposes of his investigation.

( 3 ) The inspector shall keep in his custody the books and papers seized under this section for such period not later than the conclusion of the investigation as he considers necessary and thereafter shall return the same to the concerned entity or person from whose custody or power they were seized and inform the Magistrate of such return:

Provided that the books and papers shall not be kept seized for a continuous period of more than six months:

Provided further that the inspector may, before returning such books and papers as aforesaid, place identification marks on them or any part thereof.

( 4 ) Save as otherwise provided in this section, every search or seizure made under this section shall be carried out in accordance with the provisions of the Code of Criminal Procedure, 1973 relating to searches or seizures made under that Code.