TMI BlogPower to requisition material taken into custody.X X X X Extracts X X X X X X X X Extracts X X X X ..... en taken into custody by such officer or authority under any other law for the time being in force, to the Requisitioning Officer. (2) The authorisation for requisition under sub-section (1) shall be issued by the Competent Investigating Authority if he has, in consequence of information in his possession, reasons to believe that — (a) any person to whom a summons or a notice under sub-section (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erty which has not been, or would not be, disclosed for the purposes of the Income-tax Act, 1961, or the Wealth-tax Act, 1957, as they stood before the commencement of this Code, or under this Code. (3) The officer or authority referred to in sub-section (1) shall deliver the material to the Requisitioning Officer either forthwith or when such officer or authority is of the opinion that it is no l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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