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Survey, Search & Seizure | 21 |a) Such book of account, other documents, money, bullion, jewellery,other valuable article or thing belong or belongs to such person.b) The contents of such books of account and other documents aretrue.The signature and every other part of such books of account andother documents which purport to be in the handwriting of anyparticular person or which may reasonably be assumed to have beensigned by, or to be in the handwriting of, any particular person, arein that person’s handwriting, and in the case of a document stamped,executed or attested, that it was duly stamped and executed orattested by the person by whom it purports to have been so executedor attested.Q.30 Whether a Tax Recovery Officer exercise the powers to conductsurvey?Ans. There was an ambiguity till Finance Act, 2003, which howevervide a proviso after sub-section (6) of section 133A and before theExplanation, had clarified that no action under section 133A(1) shallbe taken by the Assistant Director or a Deputy Director or a assessingofficer or a Tax Recovery Officer or an Inspector of income-tax exceptwith the prior approval of the Joint Director or the Joint Commissioner.Accordingly, in view of the express inclusion of the TRO in the list ofAuthorised officers, upon being so validly authorised by JDIT/AddlDIT or JCIT/Addl CIT as the case may be, a TRO can exercise thepowers to survey.Q.31 What is the distinction between the provisions contained u/s.133Aand u/s.133b?Ans. The Distinction between the above two sections could well beunderstood by referring to the table below: -BASIS 133A 133BFailure toco-operateIf any person fails to co-operate with theincome-tax authority or does not affordfacility to inspect the books of accountor other documents, or to check or verifythe cash, stock, etc, then such income-taxauthority can invoke the powers u/s 131(1)of the Act and enforce compliance.No such provision u/s133Bwww.taxguru.in