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<h1>Warrant of authorisation to secure delivery or inventory of books, documents or seized items for wealth-tax proceedings.</h1> Where a person has been served a summons under s.37(1) or a notice under s.16(4) and has failed to produce specified books or documents, or such items have been taken into custody, the warrant authorises specified officers to require delivery of those books or documents or to require a note or inventory of articles or things (including money) taken into custody to assist proceedings under the Wealth-tax Act, 1957.
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