23[Powers
to requisition books of account, etc.
24132A. 25(1) Where the 26[Director General or Director] or the 27[Chief Commissioner or Commissioner], in
consequence of information in his possession, has reason to believe that—
(a) any person to whom a summons under sub-section
(1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under
sub-section (1) of section 131 of this Act, or a notice under sub-section (4)
of section 22 of the Indian Income-tax Act, 1922, or under sub-section (1) of
section 142 of this Act was issued to produce, or cause to be produced, any
books of account or other documents has omitted or failed to produce, or cause
to be produced, such books of account or other documents, as required by such
summons or notice and the said books of account or other documents have been
taken into custody by any officer or authority28
under any other law for the time being in force, or
(b) any books of account or other documents will
be useful for, or relevant to, any proceeding under the Indian Income-tax Act,
1922 (11 of 1922), or under this Act and any person to whom a summons or notice
as aforesaid has been or might be issued will not, or would not, produce or
cause to be produced, such books of account or other documents on the return of
such books of account or other documents by any officer or authority by whom or
which such books of account or other documents have been taken into custody
under any other law for the time being in force, or
(c) any assets represent either wholly or partly
income or property which has not been, or would not have been, disclosed for
the purposes of the Indian Income-tax Act, 1922 (11 of 1922), or this Act by
any person from whose possession or control such assets have been taken into
custody by any officer or authority under any other law for the time being in
force,
then, the
29[Director General or Director]
or the 30[Chief Commissioner or
Commissioner] may authorise any 31[Additional
Director, Additional Commissioner,] 32[Joint
Director], 33[Joint Commissioner],
34[Assistant Director 35[or Deputy Director]], 36[Assistant Commissioner 35[or Deputy Commissioner] or Income-tax
Officer] (hereafter in this section and in sub-section (2) of section 278D referred to as the requisitioning
officer) to require the officer or authority referred to in clause (a) or
clause (b) or clause (c), as
the case may be, to deliver such books of account, other documents or assets to
the requisitioning officer.
(2) On a
requisition being made under sub-section (1), the officer or authority referred
to in clause (a) or clause (b) or
clause (c), as the case may be, of that sub-section shall
deliver the books of account, other documents or assets to the requisitioning
officer either forthwith or when such officer or authority is of the opinion
that it is no longer necessary to retain the same in his or its custody.
(3)
Where any books of account, other documents or assets have been delivered to
the requisitioning officer, the provisions of sub-sections (4A) to (14) (both
inclusive) of section 132 and section 132B shall, so far as may be, apply as if
such books of account, other documents or assets had been seized under
sub-section (1) of section 132 by the
requisitioning officer from the custody of the person referred to in clause (a) or
clause (b) or clause (c), as
the case may be, of sub-section (1) of this section and as if for the words
“the authorised officer” occurring in any of the aforesaid sub-sections (4A) to
(14), the words “the requisitioning officer” were substituted.]