29.1. An inspector may, when carrying out an inspection, seize any books, registers, accounts, documents or other property if he has reasonable grounds to believe that an offence against this Act or the regulations thereunder has been committed in relation to or by means of such documents.
He shall prepare a report setting out(1) the date, time and place of the seizure;
(2) the circumstances of and reasons for the seizure;
(3) a summary description of the thing seized;
(4) the name of the person from whom the thing was seized;
(5) any information allowing the identification of the owner or possessor of the thing seized;
(6) the identity and capacity of the seizor.