76. Search and Seizure. –

(1) All seizures under sections 72, 73, 74 and 76 shall be made as far as possible in accordance with the provisions of the Code of Criminal Procedure, 1973.

(2) If any person or dealer, from whom any accounts, registers or documents have been seized under section 73, does not take delivery of such accounts, registers or documents within the time specified in the notice issued in this behalf, the authority, in whose custody such accounts, registers or documents are retained may destroy them without further notice to such dealer or person.