Requisition of books of account, etc. under section 248

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....r issuing the authorisation and shall bear his seal. (2) The officer authorised to make a requisition under section 248(1) (herein referred to as the requisitioning officer) shall make the requisition in writing to the officer or authority referred to in section 248(1)(a) or (b) or (c) (herein referred to as the delivering officer or authority) calling upon the delivering officer or authority t....

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....uch things, except money and the books of account and documents in physical form, in a package or packages which shall be listed with details of such things and placed therein; (c) every package referred to in clause (b) shall bear an identification mark and seal, of the requisitioning officer or of any other income-tax authority not below the rank of Income-tax Officer, on his behalf and....