46. List of things seized

The authorized officer seizing any books, accounts, documents or other things under this Act shall prepare a list of the books, accounts, documents or other things seized and forthwith deliver a copy signed by him to the occupier or his agents or servants present in the premises or place of seizure.

The list referred to in subsection (1) shall not be treated as a statement, admission or confession made by the occupier or his agents or servants in the course of the investigation and shall be admissible in evidence.