(7)The search shall be made in the presence of the witnesses aforesaid and a list of all things seized in the course of such search and of the places in which they were respectively found shall be prepared by the Inspecting Assistant Commissioner or the Wealth-tax Officer, as the case may be, and signed by such witnesses, but no person witnessing a search shall be required to attend as a witness of the search in any proceeding under the Act unless specially summoned.
