Section 3
. Subs. by s. 5, ibid., for "the Magistrate" (w.e.f. 18-7-2013).
3 . Subs. by s. 5, ibid., for "the Magistrate" (w.e.f. 18-7-2013).
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 1 [the Magistrate or Judge of the Designated Court] of such return:
Provided that the Investigating Authority may, before returning such books, registers, other documents and record as aforesaid, place identification marks on them or any part thereof.
(11) 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, 1973 (2 of 1974) relating to searches or seizures made under that Code.
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