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Manner of forwarding of a copy of the reasons and the material relating to search seizure and freezing under sub-section (2) of section 17 and sub-section (1A) of section 17 of the Act and search of persons under sub-section (2) of section 18 and sub-section (2) of section 20 of the Act to the Adjudicating Authority.

Rule 8 - Rules - Other Direct Tax Provisions - Rule 8 - 1[] 8. (1) The authority, as the case may be, shall prepare an index of a copy of the reasons recorded along with the material in his possession and sign each page of such index and shall also write a letter while forwarding copy of reasons and material to the Adjudicating Authority in a sealed envelope. (2) The authority, as the case may be, shall place an acknowledgement slip in Form III appended to these rules inside the envelope before .....

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orm IV appended to these rules. (6) The outer envelope shall be sealed and marked Confidential . Complete address of the Adjudicating Authority shall be mentioned on the sealed outer envelope. (7) The authority, as the case may be, shall maintain registers and other records such as acknowledgement slip register, dak register for the purposes of this rule and shall ensure that necessary entries are made in the register immediately as soon as a copy of the reasons along with the material are forwa .....

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