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Chapter VRelevant Rules Defining Procedurefor Carrying Search andSeizure ProceedingsSection 112, 112A, 112B, 112C & 112DUnder section 132(14), the Board is empowered to make rules inrelation to any search or seizure under section 132, such rules mayprovide for the procedure to be followed by the authorized officer –(i) for obtaining ingress in to any building, place, vessel, vehicle or aircraftto be searched where free ingress thereto is not available;(ii) for ensuring safe custody of any books of account or other documentsor assets seized.Sub rule (1) to Rule 112, Search and seizure.(1) The powers of search and seizure under section 132 shall be exercisedin accordance with sub-rules (2) to (14).Sub rule (2) to Rule 112. Relevant forms for Authorisation.(2) (a) The authorisation under sub-section (1) of section 132 (other than anauthorisation under the proviso thereto) by the Director General orDirector of Inspection or the Chief Commissioner or Commissioneror any such Deputy Director or Deputy Commissioner as isempowered by the Board in this behalf shall be in Form No.45;