51. Release of record, book, account etc. seized

If any record, book, account, document, computerised data or other thing has been seized under this Act, the authorised officer who effected the seizure may release the record, book, account, document, computerised data or other thing to the person he determines to be lawfully entitled to it, if the record, book, account, document, computerised data or other thing is not otherwise required for the purpose of any proceedings under this Act or for the purpose of any prosecution under any other written law.

In the event referred to in subsection (1) neither the authorised officer effecting the seizure, nor the Government, the Commission or any person acting on behalf of the Government or the Commission shall be liable to any proceedings by any person if the seizure and the release of the record, book, account, document, computerised data or other thing had been effected in good faith.