JKNP & ASSOCIATES

10A. Requisition of  books of account, etc.

(1) The authorisation under sub-section (1) of section 37B by the ²²[Director General or Director] or the ²³[Chief Commissioner or  Commissioner] shall be in Form M-3, shall be in writing under the signature of the officer issuing the authorisation and shall bear his seal.

(2) The officer authorised to make requisition under sub-section (1) of section 37B (hereinafter referred to as the requisitioning officer) shall make the requisition in writing to the officer or authority referred to in clause (a) or clause (b) or, as the case may be, clause (c) of the said sub-section (hereinafter referred to as the delivering officer or authority) calling upon the delivering officer or authority to deliver the books of account or other documents or, as the case may be, to furnish a note or inventory of the articles or things including money, specified in the requisition to him. The requisition shall be accompanied by a copy of the authorisation in Form M-3. A copy of the requisition, along with a copy of the authorisation in  Form M-3, shall be forwarded to the person referred to in clause (a) or clause (b) or, as the case may be, clause (c) of sub-section (1) of section 37B.

(3) The delivering officer or authority shall prepare a list of the books of account or other documents delivered to the requisitioning officer. A copy of the list of the books of account or other documents and of the note or inventory of articles or things, if any, furnished by the delivering officer to the requisitioning officer shall be delivered to the person referred to in clause (a) or clause (b) or, as the case may be, clause (c) of sub-section (1) of section 37B; and a copy thereof shall also be forwarded by the delivering officer to the ²⁴[Chief Commissioner or Commissioner] and also to the ²⁵[Director General or Director] where the authorisation under sub-rule (1) has been issued by him.

(4) The requisitioning officer may convey the books of account and other documents, if any, delivered to him to the ²⁶[Deputy Commissioner] or to any other authority not below the rank of Wealth-tax Officer employed in the execution of the Act.