(1) All seizures or searches under section 67, section 68, section 69 or section 71 shall be made as far as possible in accordance with the provision of the Code of Criminal Procedure, 1973 (2 of 1974).

(2) Any officer, while exercising power under section 67, section 68, section 69 or section 71, may take assistance of any police officer of the State.

(3) Any accounts, registers or documents, including those in the form no. of electronic records, seized under section 67 shall not be retained beyond the period referred to in the proviso to the aforesaid section.

(4) If any dealer, casual dealer or person from whom any accounts, registers or documents, including those in the form of electronic records or any computer or electronic media, have been seized under section 67, does not take delivery of such accounts, registers or documents, including those in the form of electronic records or any computer or electronic media within the time specified in the notice issued in this behalf, or within such further time as may be deemed fit and proper, the authority who has in his custody such accounts, registers or documents, including those in the form of electronic records or any computer or electronic media, may destroy them without further notice to such dealer, casual dealer or person.

Explanation.- For the purpose of the sub-rule, "further time" shall ordinarily mean not more than two adjournments.