s 26 List of things seized
(1) Where any seizure is made under this Act, the enforcement officer making the seizure shall prepare a list of the fuel, conveyance, machinery, contrivance, equipment, book, record, document or other article seized and of the place in which it is found and shall sign the list. (2) The list prepared in accordance with subsection (1) shall be delivered immediately toβ (a) the occupant of the place or premises where the fuel, machinery, contrivance, equipment, book, record, document or other article seized is found; and (b) the person in control or in charge of the conveyance where the seizure is made under section 25. (3) Where the seizure is made in or from any place or premises which is unoccupied, the enforcement officer shall whenever possible post a list of things seized conspicuously at or on the place or premises. (4) Where the fuel, conveyance, machinery, contrivance, equipment, book, record, document or other article is seized otherwise than in or from any place or premises, the enforcement officer making the seizure shall give a notice in writing of the seizure and the grounds of the seizure to the owner of the fuel, conveyance, machinery, contrivance, equipment, book, record, document or other article seized by delivering a copy of such notice to the owner in person or by post at his place of business or residence. (5) A notice under subsection (4) need not be given if the seizure is made in the presence or with the knowledge of the owner.