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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Powers to requisition books expanded: Additional Director and Additional Commissioner authorised, with retrospective effect.</h1> Amendment adds Additional Director and Additional Commissioner to the list of officers whom the Director General, Director, Chief Commissioner or Commissioner may authorise under section 132A(1) to requisition books of account and related documents, aligning those ranks with existing authorised officers and thereby broadening investigatory delegation; the change is made retrospective to take effect from 1st June, 1994.

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