40.1. The functionary or designated person who enters and searches a building, receptacle or place in accordance with section 40 may seize and remove, in addition to that which is referred to in the said section, the documents, books, registers, papers or other things he believes, on reasonable grounds, to constitute evidence of the commission of an offence against a fiscal law.
The designated functionary or person shall, with reasonable dispatch, bring such things before the judge who granted the written authorization provided for in section 40 or, in his absence, before a judge of the same court, or present a report thereon to him.
The judge may authorize the Minister to retain the things for the purposes of an inquiry until they are produced in judicial proceedings, if he is satisfied that they may constitute evidence of an offence against a fiscal law and that they were seized in accordance with this section.
Otherwise, the judge shall order that the things be returned to the person from whom they were seized or to the person legally entitled to them.
1986, c. 95, s. 191; 1993, c. 79, s. 43.