220. Seizure of documents by inspector
(1) Where in the course of an investigation under this Chapter, the inspector has
reasonable grounds to believe that the books and papers of, or relating to, any company or
other body corporate or managing director or manager of such company are likely to be
destroyed, mutilated, altered, falsified or secreted, the inspector may—
(a) enter, with such assistance as may be required, the place or places where
such books and papers are kept in such manner as may be required; and
(b) seize books and papers as he considers necessary after allowing the company
to take copies of, or extracts from, such books and papers at its cost for the purposes
of his investigation.
(2) The inspector shall keep in his custody the books and papers seized under this
section for such a period not later than the conclusion of the investigation as he considers
necessary and thereafter shall return the same to the company or the other body corporate,
or, as the case may be, to the managing director or the manager or any other person from
whose custody or power they were seized:
Provided that the inspector may, before returning such books and papers as aforesaid,
take copies of, or extracts from them or place identification marks on them or any part thereof
or deal with the same in such manner as he considers necessary.
(3) The provisions of the Code of Criminal Procedure, 1973, relating to searches or
seizures shall apply mutatis mutandis to every search or seizure made under this section.