Section 17(4) in The M.P. Anusuchit Jan Jati Sahukar Viniyam, 1972
(4)The Inspector shall within twenty-four hours of the removal of the books, accounts, records, files and documents from the premises, either return them to the person from whose custody they were removed or produce them before the Revenue Officer who issued the warrant. Such Revenue Officer may return the books, accounts, records, files and documents, or any of them to the person from whose custody they were removed by the Inspector, after taking from such person such security as the Revenue Officer considers necessary for the production of the books, accounts, records, files and documents when required either by the Inspector or by the Court, or may pass such other orders as to their disposal as may appear just or necessary:Provided that where the books, accounts, records, files and documents so removed are produced before the Revenue Officer under this clause, the time reasonably necessary for the journey from the place of seizure to the said Revenue Officer shall be excluded for the purpose of computing the period of twenty four hours.
