207. Search and seizure to be made in accordance with the provisions of the Code of Criminal Procedure

(1) All seizures or searches under section 66, section 67, section 69 or section 70 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 66, section 67, section 69 or section 70, may take assistance of any police officer of the State.

(3) Any accounts, registers or documents seized under section 66 shall not be retained beyond the period referred to in the proviso to the aforesaid section and accounts, registers or documents seized under any of the Acts repealed under section 106 shall not be retained beyond the period referred to in the proviso to section 66 or after one year from the commencement of the Act, whichever is later.

(4) If any person or dealer from whom any accounts, registers or documents have been seized under section 66 does not take delivery of such accounts, registers or documents within the time specified in the notice issued in this behalf, the authority who is in custody of such accounts, registers or documents may destroy them without further notice to such dealer or person.