Section 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 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; 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.
(2) The inspector shall keep the books and papers seized for such period, not later than the conclusion of the investigation, as he considers necessary and thereafter return them to the company, body corporate, managing director, manager or other person from whose custody they were seized. Before returning them, the inspector may take copies or extracts, place identification marks or otherwise deal with them as 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.
