https://www.taxtmi.com/caselaws?id=272711 Section 19(2) of the Foreign Exchange Regulation Act, 1947 could not be used to require production of currency notes kept in court custody because the power was confined to information, books or other documents, and the order was not issued by the Central Government or the Reserve Bank. Currency notes were not documents for that provision, and the inclusive definition in section 19-A(7) did not extend to it. However, where currency notes had been seized by police on suspicion of an offence and produced before a Magistrate, section 523 of the Criminal Procedure Code allowed delivery to the Enforcement Officer for investigation. The revision therefore failed, as the delivery order was valid. en-us Tue, 14 Nov 1967 00:00:00 +0530 Tue, 19 Jan 2021 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272711 Section 19(2) of the Foreign Exchange Regulation Act, 1947 could not be used to require production of currency notes kept in court custody because the power was confined to information, books or other documents, and the order was not issued by the Central Government or the Reserve Bank. Currency notes were not documents for that provision, and the inclusive definition in section 19-A(7) did not extend to it. However, where currency notes had been seized by police on suspicion of an offence and produced before a Magistrate, section 523 of the Criminal Procedure Code allowed delivery to the Enforcement Officer for investigation. The revision therefore failed, as the delivery order was valid. Case-Laws Indian Laws Tue, 14 Nov 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272711