Section 132B

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Under section 132B there is a proviso that assessee can make application to AO for release of asset within 30 days from the end of month in which the asset was seized.

So can one tell whether if the asset was seized by requisitioning officer under section 132A by making request to the other officer/ authority of any other law to give the Books & document of assessee ...then whether it is 30 days from the end of month in which asset was obtained by the requisitioning officer from that authority of other law or is it 30 days from end of month in which requisition was made to officer of any other law ?
The act is silent on this point
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According to me, 30 days time limit shall exclude the time taken by the requisitioning officer to obtain the books or documents from other officers.
Oh thank you


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