What procedure should be followed for search and seizure and what is the role of the police and witnesses in it?

The AA has the power to enter and search any premises where it has a reason to believe that a breach of law has taken place or is taking place.  Provisions of the Code of Criminal Procedure, 1973 shall apply in all such cases.  It can take the help of any agency (e.g. police for protection) which it deems appropriate.  At least two respectable members of society should be taken along as witnesses.  After entering the premises, the AA must make its identity known and may summon people, search premises and examine and seize material (records, files, registers, books, pamphlets, advertisement etc.) which could serve as evidence.  It may also seal equipment or other material if necessary.  Before leaving, the AA must make a list (in duplicate) of all materials found and seized or sealed from the premises.  Each page of both the copies must be signed by the AA (or by the officer authorized on his/her behalf) and by the independent witnesses(not subordinates or employees of the AA).  A copy of each document should be handed over to the owner of the premises or the person from whose custody the material has been seized and acknowledgment for the same be obtained.  Listing of material may be carried out outside the premises, if required; but the reasons for doing so must be recorded in writing.  If no person acknowledges the custody of the premises, the list may be sent by registered post or under acknowledgment.  The AA does not need a court summons for entry, search, seizure or summoning a person as it has the requisite powers under the Act. 

In case of perishable material, the AA must arrange for its prompt sealing, identification and preservation before it can be sent for testing or analysis at an appropriate place.  In the meantime, the material may be kept in a refrigerator or other equipment and the same may be sealed till arrangements for its transportation are made.  It should be included in the list of seizures.  If the search is incomplete, the premises may be sealed or a guard may be appointed to prevent any tampering of evidence.