https://www.taxtmi.com/acts?id=6451 Section 37B empowers tax authorities to requisition books, documents or assets held by other authorities when such items are relevant to Wealth-tax proceedings or when assets disproportionate to known assets have been taken into custody elsewhere; authorised officers may require the custodian authority to deliver those items either immediately or when retention is no longer necessary, and items so delivered are to be treated, as far as practicable, as seized under Section 37A with the procedural provisions of sub-sections (5)-(12) of Section 37A and Section 37C applying to the requisitioning officer. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 13 Sep 2012 18:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6451 Section 37B empowers tax authorities to requisition books, documents or assets held by other authorities when such items are relevant to Wealth-tax proceedings or when assets disproportionate to known assets have been taken into custody elsewhere; authorised officers may require the custodian authority to deliver those items either immediately or when retention is no longer necessary, and items so delivered are to be treated, as far as practicable, as seized under Section 37A with the procedural provisions of sub-sections (5)-(12) of Section 37A and Section 37C applying to the requisitioning officer. Act-Rules Wealth-tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6451