Section 50(1) in The Rajasthan Sales Tax Rules, 1995
(1)The officer who carried out a search under section 77 of the Act, shall adopt the following procedure:-(a)The officer should record reasons as to why under the facts and circumstances of the case, search is necessary.(b)Before making a search, such officer shall call upon two witnesses to attend and witness the search and may issue an order in writing to them to do so.(c)The dealer or the person incharge of the business place, building or other premises searched, shall be permitted to witness the search.(d)If any building or place is an apartment in the actual occupancy of a woman, who according to custom does not appear in public, the officer shall afford her every reasonable facility to withdraw.(e)Search of person may be made, but in case of a woman, it shall be carried out by a woman.(f)A list of goods, articles and documents seized in the course of the search and of the places in which they were found shall be prepared by such officer and shall be signed by the witnesses. A copy of such list shall be tendered to the dealer or the person concerned and a copy thereof shall be forwarded to the Commissioner within twenty four hours after the completion of such search.
