Seizure of documents by inspector :
Section – 240A. (1) Where in the course of investigation under or or or , the inspector has reasonable ground 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 or other body corporate [***] may be destroyed, mutilated, altered, falsified or secreted, the inspector may make an application [***] to the Magistrate of the First Class or, as the case may be, the Presidency 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 he considers 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 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 and inform the [Magistrate] of such return :
[Provided 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, 1898 (5 of 1898), relating to searches [or seizures] made under that Code.