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10A. Requisition of books of account, etc.

(1) The authorisation under sub-section (1) of section 37B by the ²²[Director General or Director] or the ²³[Chief Commissioner or Commissioner] shall be in Form M-3, shall be in writing under the signature of the officer issuing the authorisation 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 authority) calling upon the delivering officer or authority to deliver the books of account or other documents or, as the case may be, to furnish a note or inventory of the articles or things including money, specified in the requisition to him. The requisition shall be accompanied by a copy of the authorisation in Form M-3. A copy of the requisition, along with a copy of the authorisation in Form M-3, shall be forwarded 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.

(3) The delivering officer or authority shall prepare a list of the books of account or other documents delivered to the requisitioning officer. A copy of the list of the books of account or other documents and of the note or inventory of articles or 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 ²⁴[Chief Commissioner or Commissioner] and also to the ²⁵[Director General or Director] where the authorisation under sub-rule (1) has been issued by him.

(4) The requisitioning officer may convey the books of account and other documents, if any, delivered to him to the ²⁶[Deputy Commissioner] or to any other authority not below the rank of Wealth-tax Officer employed in the execution of the Act.

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .