(1)Any person whether a party or not, desirous of receiving back any document produced by him in proceedings before the Deputy Commissioner, [Joint Commissioner or the Commissioner, as the case may be] [Substituted by G O. Ms. No. 275, C. T. & R. E., dated the 16th July 1997.], shall, unless the documents have been impounded, be entitled to receive back the same, -(a)where the proceeding is one in which the order made is not liable to be questioned by a suit in a Court, but is one in respect of which an appeal to the Commissioner or to the Government, as the case may be, is allowed, when the time for preferring the appeal has elapsed without the appeal being preferred or when the appeal, having been preferred has been disposed of; and(b)where the proceeding is one in which the order made is liable to be questioned by a suit in a Court, if the time for filing the suit has elapsed without the suit being filed or if a suit has been filed when the suit or an appeal from the decree therein has been disposed of:Provided that a document may be returned at any time earlier than that prescribed by this rule if the person applying thereof delivers to the Joint/ Deputy Commissioner [Joint Commissioner or the Commissioner, as the case may be] [Added by G. O. Ms. No. 275, C. T. & R. E., dated the 16th July 1997.], a certified copy to be substituted for the original and undertakes to produce the original, if required.(2)An application for the return of a document shall give the date and description of the document, the number of the proceeding in which and the date on which it was produced and the exhibit mark it bears. On the return of a document, a receipt shall be given by the person receiving it.
