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 corpo rate 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 identificatio n 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 (2 of 1974), relating to searches or seizures