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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on which the last of the authorisations for search was executed, to the Assessing Officer, if the Authorised Officer has no jurisdiction over the person from whom the books of account or documents were seized. (2) The Requisitioning Officer shall hand over the books of account or documents delivered under section 136, within a period of sixty days from the date on which books of account or do .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) after obtaining the approval of the Chief Commissioner or the Commissioner. (6) The Chief Commissioner, or the Commissioner, shall not allow the retention of the books of account or documents seized, beyond a period of thirty days from the date on which the proceedings under this Code, for which such books of account or documents are relevant, are completed. (7) The officers, referred .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X