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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Requisition of books and assets: formal authorisation, listing, packaging, sealing, and notification procedures under tax requisition rules.</h1> Requisition under section 132A requires a signed authorisation in Form No. 45C and a written requisition to the delivering officer, with copies to the affected person. Delivered books, documents and valuables must be listed; valuables packaged, identified, and sealed by the requisitioning officer and delivering officer; the affected person may affix a seal and receive a copy of the list. Delivery lists are forwarded to senior tax officials, and related seizure rules apply accordingly.

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