Custody of original title deeds must be maintained by officers in personal locked custody with receipt and acknowledgement. Original title deeds taken as security must be obtained in original because photostat copies may not prevent the assessee creating an equitable mortgage. Originals must be kept by the responsible officer in his personal custody under lock and key; the assessee must be given a simple receipt bearing the officer's official signature; on return the assessee's acknowledgement must be obtained, entered on the order sheet, and the receipt taken back.
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Custody of original title deeds must be maintained by officers in personal locked custody with receipt and acknowledgement.
Original title deeds taken as security must be obtained in original because photostat copies may not prevent the assessee creating an equitable mortgage. Originals must be kept by the responsible officer in his personal custody under lock and key; the assessee must be given a simple receipt bearing the officer's official signature; on return the assessee's acknowledgement must be obtained, entered on the order sheet, and the receipt taken back.
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