139Copies of certain seized things to be given

139 Copies of certain seized things 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 to the owner or custodian of the document, thing or device as soon as is practicable after the seizure. (2) Subsection (1) does not apply— (a) to any document, thing or device moved under section 146(2); or (b) 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) In the case of a paper document, the inspector must certify on any copy of the document given to a person under this section that the copy is an accurate copy of the document. (5) A copy of a document certified under subsection (4) is to be received in all courts and tribunals as evidence of equal validity to the original. S. 140 inserted by No. 44/2003 s. 3.