195Copies of certain things seized to be given

195 Copies of certain things seized to be given

(1) If, in exercising a power under this Part, an inspector seizes—

(a) a document; or

(b) a thing that can be readily copied; or

(c) a storage device that contains information that can be readily copied—

the inspector must give a copy of the document, thing or information (certified as correct by the inspector) to the owner or the custodian of the document, thing or device within 21 days after the seizure.

(2) Subsection (1) does not apply if the inspector is unable to discover the identity of the owner or custodian of the document, thing or device.

(3) If it is not practicable to comply with subsection (1) in respect of a thing before the inspector finishes the search, the inspector must give a receipt for it to the person from whom it is seized and removed.

(4) A copy of a document, thing or information, certified under subsection (1) shall be received in all courts and tribunals to be evidence of equal validity to the original.