(10)The Central Government may, by notification in the Official Gazette; make rules in relation to any search or seizure under this section; in particular, and without prejudice to the generality of the foregoing power, such rules may provide for the procedure to be followed by the authorised officer, --(i)for obtaining ingress into such building or place to be searched where free ingress thereto is not available;(ii)for ensuring safe custody of any books, accounts, papers, receipts, vouchers, reports, or other documents seized under this section.
