Requisition of books of account requires written authorisation in Form M-3 with delivery, inventory and forwarding procedures. Authorisation for requisition must be in writing and in Form M-3; the requisitioning officer issues a written requisition, accompanied by Form M-3, calling on the delivering officer to deliver books, documents or an inventory. The delivering officer must prepare and supply a list of items delivered and forward copies of the list and inventories to the person concerned and to senior tax officials. The requisitioning officer may convey the received materials to the Deputy Commissioner or another authority not below the rank of Wealth-tax Officer for execution of the Act.
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.
Requisition of books of account requires written authorisation in Form M-3 with delivery, inventory and forwarding procedures.
Authorisation for requisition must be in writing and in Form M-3; the requisitioning officer issues a written requisition, accompanied by Form M-3, calling on the delivering officer to deliver books, documents or an inventory. The delivering officer must prepare and supply a list of items delivered and forward copies of the list and inventories to the person concerned and to senior tax officials. The requisitioning officer may convey the received materials to the Deputy Commissioner or another authority not below the rank of Wealth-tax Officer for execution of the Act.
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