Rules 2 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
If a Food Safety Officer seizes your books of account or other documents, Rule 2.2.1 of the Food Safety and Standards Rules, 2011 says they must be returned within thirty days, after the officer has taken copies or extracts. Rule 2.2.2 says the extracts must be initialled on every page and sent with an affidavit in Form I. If a seizure notice has reached you, our FSSAI notice reply support page explains how we can help.
The Food Safety Officer must return seized books of account and documents within thirty days of seizure, but first he is entitled to copies or extracts. The business supplies copies authenticated by the Food Business Operator; the extracts are initialled on every page and come with a Form I affidavit certifying that they are authentic. The person making extracts must not damage, mutilate or mark the records. Both rules follow section 38(6) and (8) of the Act. This article uses the compendium Version I of 1 April 2025.
The power behind the rule: section 38
Section 38(6) of the Act lets a Food Safety Officer seize books of account or other documents that are in a person's possession or control and would be useful or relevant to an investigation or proceeding. The proviso adds a safeguard: the officer cannot seize them without the previous approval of the authority to which he is subordinate. Section 38(8) then requires the officer to return the documents within thirty days of seizure, after copies or extracts certified by that person have been taken, in a manner prescribed by the Central Government. Rules 2.2.1 and 2.2.2 are that prescribed manner. For the search and seizure provisions of the Act, see sections 41 and 42.
Rule 2.2.1: manner of taking extracts
| Sub-rule | Requirement |
|---|---|
| 1 | Return the seized books and documents to the person from whom they were seized within a period not exceeding thirty days from the seizure. Before returning them, the officer is entitled to copies or extracts |
| 2 | On receiving the officer's communication, the person must provide the copies or extracts, duly authenticated by the Food Business Operator |
| 3 | The extracts are taken by the Food Safety Officer or by a person he authorises |
| 4 | The person making extracts must not cause dislocation, mutilation, tampering or damage to the records |
| 5 | The person making extracts must not make any marking on any record or paper |
So there are two ways extracts reach the officer. The business may supply authenticated copies on receiving the officer's communication, or the officer or his authorised person may take extracts. In both cases the records are to come back within thirty days.
What the thirty days mean
The clock starts on the date of seizure, not on the date of the notice or the date you receive a request. The text says "not exceeding thirty days". Keep a dated record of what was taken, when you supplied copies and when the originals came back. Section 38(8) also has a proviso: if the person refuses to certify and a prosecution has been instituted, the documents are returned only after copies and extracts certified by the court have been taken. The Rules do not remove that proviso.
Rule 2.2.2: the affidavit in Form I
Rule 2.2.2 adds two conditions for the extracts or copies mentioned in Rule 2.2.1:
- Each page must be initialled by the person from whom the books and documents were seized.
- The authenticated extracts or copies go to the Food Safety Officer accompanied by an affidavit in Form I, made by that person, certifying that the extracts or copies are authentic.
The text calls it "an Affidavit in Form I". It does not say who must attest it; follow the form as issued and check the local requirements for stamp paper or notarisation, which this article does not cover.
Practical examples
Example 1. A Food Safety Officer finds a stock of a substance that the manufacturer cannot account for. With the approval of the officer's superior, he seizes the purchase register and stock books under section 38(6). The manufacturer should note the date of seizure, because the thirty days run from then. Before handing the books back, the officer asks for copies. The manufacturer supplies photocopies, initials every page and attaches a Form I affidavit.
Example 2. A trader is asked for extracts of a sales ledger. The officer's staff member begins to underline entries and put tick marks on the pages. Rule 2.2.1(5) says the person making extracts must not make any marking on any record or paper, and Rule 2.2.1(4) says they must not damage or tamper with them. The trader should object in writing and keep a copy of the objection.
Example 3. A company's accountant holds the records. An officer seizes them. The company's authorised signatory, not the accountant alone, should authenticate the copies as the Food Business Operator and sign the affidavit.
Need help after a seizure of records?
A seizure of books of account is stressful and the deadlines are short. TaxClue can go through the seizure papers with you and prepare the covering letter and follow-up as part of our FSSAI notice reply work. We work from the record you give us and from the text of the Act and Rules.
Key takeaways
- Seized books and documents must be returned within thirty days of seizure, after copies or extracts are taken.
- Copies are authenticated by the Food Business Operator and initialled on each page.
- A Form I affidavit certifies that the extracts are authentic.
- Extracts must not damage, tamper with or mark the records.
- Seizure of books under section 38(6) needs the previous approval of the officer's superior authority.
Read next
- Rule 2.1.2: Designated Officer, qualification and duties
- Rules 2.3.1 and 2.3.2: seizure receipt and bond not to dispose of stock
- Sections 41 and 42: search, seizure and prosecution
- Seizure and destruction of unsafe food by the FSO
Disclaimer: Based on the Food Safety and Standards Act, 2006 as enacted, read with the Jan Vishwas (Amendment of Provisions) Act, 2023 where it applies (ss.59, 61 and 63 only), and the FSS Rules, 2011 (compendium Version I of 1 April 2025). Section 38(5) of the Act refers to the Code of Criminal Procedure, 1973, now read as a reference to the Bharatiya Nagarik Suraksha Sanhita, 2023. Verify current notifications, regulations and FSSAI orders before acting.