Requisitioning of books of account enables deemed seizure by the tax authority and triggers full search-and-seizure procedures. Requisitioning allows an Assessing Officer to obtain custody of books and assets previously seized under another law; upon delivery those items are deemed seized and all search and seizure provisions apply. The recorded reason to believe for the requisition is confidential and must not be disclosed. The delivering officer must hand over records either forthwith or when no longer necessary to retain them, after which standard search-and-seizure consequences govern the requisitioned items.