Rule 151 sets how a requisition under section 248(1) works: authorisation in Form No. 86, a written requisition to the delivering officer, a list and sealed packages on delivery, and the application of the rule 148 custody and opening procedures.
151
Rules 2026 · Rule 151
Requisition of books of account, etc. under section 248
Rules 131-200
Authorisation and requisition (sub-rules 1 and 2). The authorisation by the Director General, Director, Chief Commissioner or Commissioner is in Form No. 86, in writing, signed and sealed by the issuing officer. The requisitioning officer makes a written requisition to the delivering officer or authority (section 248(1)(a), (b) or (c)) to deliver the books of account, documents, assets or computer system specified, with a copy of the authorisation; a copy of the requisition and authorisation also goes to the person referred to in section 248(1).
Delivery (sub-rule 3). The delivering officer lists what is delivered; places things other than money and physical books and documents in packages, listed with details; each package bears an identification mark and the seal of the requisitioning officer (or another income-tax authority not below the rank of Income-tax Officer) and of the delivering officer; the person concerned may add his own seal or signature; and a copy of the list goes to that person and to the approving authority.
Applying rule 148 (sub-rule 4). Sub-rules (19) to (22) of rule 148 and rule 152 apply as if the things had been seized under section 247(1) by the requisitioning officer, with "the requisitioning officer" read for "the authorised officer".