Retention and application of seized or requisitioned assets.

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....al, other than books of account or documents, (hereinafter referred to as "assets") seized under section 135 or requisitioned under section 136; or           (b) by any other mode laid down under this Code.     (2) The amount of any liability shall be the aggregate of —         (a) the amount ....

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....bsp;      (d) the amount of any liability under this Code, or under any of the Acts referred to in clause (a), determined after the completion of the assessment in consequence to the search, or the requisition, and till the date of release of the assets.     (3) The Assessing Officer may recover the existing liability referred to in clause (a) of sub-sect....

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....distraint as if such distraint was effected by the Assessing Officer or, as the case may be, the Tax Recovery Officer and the recovery of any liability out of such assets shall be effected in the manner laid down in the Fifth Schedule.    (5) The Assessing Officer shall release, within the time and subject to such conditions, as may be prescribed, to the person from whose custody the ....