Preparation of paper books, etc

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.... the Act, he may submit seven copies of a paper books containing such papers duly indexed and numbered, within thirty days of the receipt of an order under sub-section (2C) of Section 245D, or within thirty days of the date by which the application was required to be declared invalid but has not been so declared: Provided that the Commission may, in appropriate cases, condone the delay and admi....

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....vide notification no. G.S.R. 820(E). dated 6-10-2010 [Income-tax Settlement Commission (Procedure) Amendment Rules, 2010.] before it was read as: "Preparation of paper books, etc 7. (1) If the applicant or the Commissioner, as the case may be, proposes to refer or rely upon any documents or statements or other papers, he may submit six copies of a paper book containing such ....

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.... course of hearing under sub-section (4) of section 245D of the Act, he may submit six copies of a paper book containing such papers duly indexed and paged along with his report referred to in rule 9. (4) The Commission may, suo motu, direct the preparation of six copies of a paper book by and at the cost of the applicant or the Commissioner, as the case may be, containing copies of such ....