According to the Companies Act the Registrar or

Solution

Not later than one hundred and eightieth day after such seizure, Explanation: Section 209. Search and seizure: (2) The Registrar or inspector shall return the books and papers seized under subsection(1), as soon as may be, and in any case not later than one hundred and eightieth day after such seizure, to the company from whose custody or power such books or papers were seized: Provided that the books and papers may be called for by the Registrar or inspector for a further period of one hundred and eighty days by an order in writing if they are needed again: Provided further that the Registrar or inspector may, before returning such books and papers as aforesaid, take copies of, or extracts from them or place identification marks on them or any part thereof or deal with the same in such other manner as he considers necessary.