Retention and release of books of account or documents seized or requisitioned

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..... ithin a period of sixty days from the date on which last of the authorisation for search was executed, to the Assessing Officer, if the authorised officer has no jurisdiction over the person from whom the books of accounts or documents were seized. (2) The Requisitioning Officer shall hand over the books of account or document delivered under section 140, within a period of sixty days from the .....

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..... f accounts or documents seized beyond the period specified in sub-section (4) after obtaining the approval of the Chief Commissioner or Commissioner. (6) The Chief Commissioner, or Commissioner, shall not allow the retention of the books of account seized beyond a period of thirty days from the date on which the proceedings under this Code, for which such books of account or document are relev .....

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