Safe custody of title deeds: originals must be held in officer's locked personal custody with receipt and acknowledgment.

Original title deeds taken as security against tax dues or for other purposes must be retained in the officer's personal custody under lock and key. The assessee must be given a simple receipt signed by the officer; upon return of the originals the officer must obtain the assessee's acknowledgement, record an entry on the file/order sheet and take back the earlier receipt.

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