Rule – 112B, Release of articles under section 132(5)
March 28, 2018
Rule – 112D, Requisition of books of account, etc.
March 29, 2018

Rule – 112C, Release of remaining assets

112C. Any assets or proceeds thereof which remain after the liabilities referred to in clause (i) of sub-section (1) of section 5[132B] are discharged shall be forthwith made over or paid to the person, from whose custody the assets were seized, in the presence of two respectable witnesses.


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