Powers to requisition books of account, etc.

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When the Director General, Director, Chief Commissioner, or Commissioner, based on the facts in his command, has reason to think that:-

(i) any person who was given a notice under any subsection of Section 16 or a summons under Section 37 to produce, any books of account or other documents has neglected or refused to produce, those books of account or other documents as required by such notice or summons, and the stated books of account or other documents have been taken into custody by any executive or authority under any other law currently in effect, or

(ii) any books of account or other documents will be helpful or pertinent to any proceeding under this Act, but any individual to whom a notice or summons has been or might be issued will not or would not produce such books of account or other documents upon the return of these books of account or other documents by any executive or authority by whom or which of that kind books of account or other documents have been taken in custody under any other law currently in effect, or

(iii) any assets that are out of proportion to the known assets of any person, details of which will be helpful for, or relevant to, any procedure under this Act, have been taken into custody from that person's possession by any officer or authority under any other legislation now in effect,

the Director-General, Director, Chief Commissioner, Commissioner, and Income-tax Officer may then give the go-ahead for any Joint Director, Joint Commissioner, Assistant Director, Deputy Director, Assistant Commissioner, or Income-tax Officer to demand that the officer or authority deliver the requested books of accounts, other documents, or assets to the requisitioning officer.

The officer or jurisdiction referred to in some clauses, as the case may be, of the aforementioned sub-section shall, upon receipt of a requisition, deliver the books of accounts, other documents, or assets to the commandeering officer immediately or as soon as the officer or authority determines that it is no longer necessary to hold the same in custody. The provisions of some sub-sections of sections 37A and 37C will, to the extent possible, apply to any books of account, other documents, or assets that have been delivered to the requisitioning officer as if those books of account, other documents, or assets had been taken under the aforementioned sub-section of section 37A by the commandeering officer from the possession of the person referred to certain clauses of that sub-section of this section.

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