(1) An authorised officer may not seize any document under section 74(2)(e) that appears to the authorised officer to be in the possession or custody of a person unless the authorised officer makes out and tenders to the person a receipt in the prescribed form for the document seized.
(2) An authorised officer must take all reasonable steps to return a seized document to the person from whom it was seized if—
(a) the reason for its seizure no longer exists; or
(b) proceedings in which the document may be used in evidence have not commenced within 60 days after its seizure—
whichever is the earlier.
(3) An authorised officer may apply to the Magistrates' Court for an extension of the period for which a seized document may be kept.
(4) An application under subsection (3) must be made within 60 days of the seizure of the document, or if an extension has previously been granted, within the extended period.
(5) The Magistrates' Court may order an extension if the court is satisfied that the retention of the document is necessary—
(a) for the purposes of an investigation into whether an offence has been committed; or
(b) to enable evidence of an offence to be secured for the purposes of a prosecution.
(6) The court may adjourn an application under this section to enable notice of the application to be given to any person.
S. 75A inserted by No. 103/2003 s. 15.