Deemed possession of requisitioned records: wealth-tax law treats documents delivered to a requisitioning officer as found in a search.

The amendment renumbers the existing provision as subsection (1) of Section 42D and inserts subsection (2) providing that books of account, other documents or assets delivered to the requisitioning officer under section 37B shall be treated, for the purposes of subsection (1), as if they had been found in the possession or control of the person from whom they were taken during a search under section 37A; the insertion is retrospective to the stated effective date.

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