Malaysia legislation
Section 32
Section 32
List of book of account of wages, etc., seized
(a)
shall prepare—
(i)
a list of the book of account of wages, register, financial statement or other document seized and shall sign the list; and
(ii)
a written notice of the seizure containing the grounds for the seizure and shall sign the notice; and
(b)
shall as soon as practicable serve a copy of the list of the book of account of wages, register, financial statement or other document seized and the written notice of the seizure to the occupier of the premises which have been searched, or to his agent or servant at those premises.
(2)
The written notice of the seizure shall not be required to be served under paragraph (1)(b) where the seizure is made in the presence of the person against whom proceedings under this Act are intended to be taken, or in the presence of the owner of the property or his agent, as the case may be.
(3)
If the premises are unoccupied, the enforcement officer shall post a copy of the list of the book of account of wages, register,
26 Laws of Malaysia financial statement or other document seized conspicuously on the premises.
Release of the book of account of wages, etc., seized