Treatment of requisitioned books as search possession extends search consequences to surveys and requisitioned materials. The amendment treats surveys as equivalent to searches by inserting "or survey under section 133A" into the search related provision and adds a sub ... Summary
Treatment of requisitioned books as search possession extends search consequences to surveys and requisitioned materials.
The amendment treats surveys as equivalent to searches by inserting "or survey under section 133A" into the search related provision and adds a sub section deeming books of account, documents or assets delivered under section 132A to be as if found in the possession or control of the person from whom they were taken in the course of a search.
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