(10)If a person legally entitled to the books of account or other documents seized under sub-section (1) [or sub-section (1-A)] [ Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).] objects for any reason to the approval given by the [Chief Commissioner, Commissioner, Director General or Director] [ Substituted by Act 26 of 1997, Section 41, for " Chief Commissioner" (w.r.e.f. 1.10.1996).] under sub-section (8), he may make an application to the Board stating therein the reasons for such objection and requesting for the return of the books of account or other documents [and the Board may, after giving the applicant an opportunity of being heard, pass such orders as it thinks fit] [ Inserted by Act 20 of 2002, Section 56 (w.e.f. 1.6.2002).].
