(2)The Commissioner may, after recording his reasons for doing so, authorise any Inspecting Assistant Commissioner or any Wealth-tax Officer for the purposes of Section 37A of the Act; such authorisation shall--(i)be in writing under his signature;(ii)bear his seal; and(iii)authorise the Inspecting Assistant Commissioner or the Wealth-tax Officer, as the case may be, to enter and search any building or place specified therein and to exercise the powers and perform the functions under sub-section (1) of Section 37A.
