Section 149 — Procedure to requisition services under section 247(5) and to make a reference under section 247(9)

(1) Every Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, as the case may be, mayapprove—
(a) any person or entity, whose services may be requisitioned for the purposes of section 247(5)(b); or
(b) the Valuation Officer, the person registered under section 514, or any person or entity or registered valuer, to whom reference may be made for thepurposes of section 247(9),on the basis of an application made by such person or entity or registered valuer, or on a reference made by Joint Director or Joint Commissioner or AdditionalDirector or Additional Commissioner or Director or Commissioner or Principal Director or Principal Commissioner, or on his own motion.
(2) The authorised officer, as referred to in section 247(5) or (9), may requisition the services of or make a reference to one or more of the persons approvedunder sub-rule (1), for the purposes of section 247(5)(b) or (9).
(3) The application referred to in sub-rule (1) shall be made in Form No. 85.
(4) The application referred to in sub-rule (3) shall be disposed of by the Principal Chief Commissioner or the Chief Commissioner or the Principal DirectorGeneral or the Director General, as the case may be, within six months from the end of the month in which such application is made thereby granting approvalor rejecting the same.
(5) The Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General may, on grant of approval to a person orentity or registered valuer as provided in sub-rule (1), issue a Designated Approval Number to such person or entity or registered valuer, as the case may be.
(6) For the purposes of section 247(5) or (9), in a case where the authorised officer considers it necessary or expedient to do so, he may requisition the servicesof or make a reference to a person or entity or registered valuer who is not approved as per sub-rule (1), after recording reasons for the same, and within aperiod of thirty days of such requisition, obtain approval of the Principal Chief Commissioner or the Chief Commissioner or the Principal Director General orthe Director General, as the case may be.
(7) For the purposes of this rule, "registered valuer" means any valuer registered by or under any law in force.
(8) For the purposes of sub-rule (5) of this rule, a "Designated Approval Number" means a number so issued, having alphanumeric characters.