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| 68 | Voice of CA2. Sub – rule (2) of rule 112D states that the officer authorized to make arequisition under section 132A(1) shall make the requisition in writingand the requisition shall be accompanied by a copy of the authorizationin Form No. 45C.3. Sub – rule (3) of rule 112D states that the delivering officer or authorityshall prepare a list of the books of accounts or other documentsdelivered to the requisition officer. All the things to be delivered shallbe placed in a package or packages which shall be listed with details ofsuch things. Every such package shall bear a Identification mark andseal of the requisitioning officer. A copy of the list prepared shall bedelivered to such person and a copy thereof shall also be forwarded bythe delivering officer to the requisitioning officer.4. Sub rule (4) of rule 112 D provides that the provision of -rules (11) to(14) (both inclusive) of rule 112 and of rule 112A, rule 112B and rule112C shall, so far as may be, apply as if the books of account, otherdocuments and assets delivered to the requisitioning officer undersection 132A had been seized under sub-section (1) of section 132 bythe requisitioning officer from the custody of the assessee.Application of seized or requisitioned assets .Section – 132B(1) The assets seized under section 132 or requisitioned under section132A may be dealt with in the following manner, namely:(i) the amount of any existing liability under this Act, the Wealth-taxAct, 1957 (27 of 1957), the Expenditure-tax Act, 1987 (35 of 1987),the Gift-tax Act, 1958 (18 of 1958) and the Interest-tax Act, 1974 (45of 1974), and the amount of the liability determined on completionof the assessment [under section 153A and the assessment ofthe year relevant to the previous year in which search is initiatedor requisition is made, or the amount of liability determined oncompletion of the assessment under Chapter XIV-B for the blockperiod, as the case may be] (including any penalty levied or interestpayable in connection with such assessment) and in respect ofwhich such person is in default or is deemed to be in default, maybe recovered out of such assets: