61. Procedure for search and seizure.

(1) All seizures or searches under section 46 shall be made ,as far as possible. in accordance with the provisions of the Code of Criminal Procedure, 1973.

(2) Any officer, while exercising power under section 46, may take assistance of any police officer of the State.

(3) Any accounts, registers or documents seized under section 46 shall not be retained beyond the period referred to in the aforesaid section.

(4) If any person from whom any accounts, registers or documents have been seized under section 46 does not take delivery of such accounts, registers or documents within the time specified in the notice issued in this behalf, the designated officer shall be at liberty to take appropirate action.

Explanation For the purpose of this sub-rule, further time shall ordinarily mean not more than two adjournments.