Requisition of books of account, etc.

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....thorisation and shall bear his seal. (2) The officer authorised to make requisition under sub-section (1) of section 37B (hereinafter referred to as the requisitioning officer) shall make the requisition in writing to the officer or authority referred to in clause (a) or clause (b) or, as the case may be, clause (c) of the said sub-section (hereinafter referred to as the delivering officer or au....

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....things, if any, furnished by the delivering officer to the requisitioning officer shall be delivered to the person referred to in clause (a) or clause (b) or, as the case may be, clause (c) of sub-section (1) of section 37B; and a copy thereof shall also be forwarded by the delivering officer to the 4[Chief Commissioner or Commissioner] and also to the 5[Director General or Director] where the aut....