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Survey, Search & Seizure | 55 |the in premises and taking his signature alongwith date and time.ii. To show their Identity Cards and offer themselves for personal searchand recording the fact of the personal search separately.iii. To ensure that all the exit points of the premises are fully covered toprevent any possibility of throwing away of any material etc.iv. To immediately take control of all the telephones including MobilePhones, Fax Machines.v. To conduct the search in the presence of atleast 2 Witnesses.vi. To take proper inventory of the seized assets and the books anddocuments.vii. To give to the assessee or occupant of the premises an opportunity forhanding over the keys of any room / receptacle and duly recording thefact of the non availability of the keys before restoring to break openthe locks.viii. To allow the school going children to attend the school after checkingtheir school bags for any incriminating material etc.ix. To allow the assessee and other occupants of the premises to take theirmeals and medicines at the normal time and also allowing the oldmembers of the family to take rest at their normal hours.b) dont’si. Not to threaten, abuse or use any indecent language against the personsearched.ii. Not to get provoked and maintaining a cool and calm temperamentand to be alert.iii. To avoid using the items of personal use of the assessee like Bed, TVetc. and also avoiding making the private calls from the assessee’stelephone.iv. Not to leave the premises without informing the assessee.v. To decline the assessee’s offer of food or refreshment politely in orderto avoid any possible drugging.www.taxguru.in