Power to requisition books of account, etc.

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....by such notice or summons and the said books of account or other documents have been taken into custody by any officer or authority under any other law for the time being in force, or             (b) any books of account or other documents will be useful for, or relevant to, any proceeding under this Act and any person to whom a notice or summons as aforesaid has been or might be issued will not, or would not, produce or cause to be produced such books of account or other documents on the return of such books of account or other documents by any officer or authority by whom or which such books of account or other documents have been taken into custody under any other law for the time....

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....h inclusive) of section 37A and section 37C shall, so far as may be, apply as if such books of account, other documents, or assets had been seized under sub-section (1) of section 37A by the requisitioning officer from the custody of the person referred to in clause (a) or clause (b) or clause (c) of sub-section (1) of this section and as if for the words "the authorised officer" occurring in sub-sections (5) to (12) aforesaid, the words "the requisitioning officer" were substituted.]       ----------------------- Notes:- 1. See rule 10A(1) and Form M-3. 2. Substituted vide Direct Tax Laws (Amendment) Act,1987, w.e.f. 1-4-1988. Before it was read as:- "Director of Inspection" 3. Substituted vide Direct....

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....re substitution, clauses (i) and (ii) stood as under: "(i) in a case falling under clause (a) or clause (b), to deliver such books of account or other documents to the requisitioning officer;  (ii) in case falling under clause (c), to furnish a note or an inventory of such articles or things including money to the requisitioning officer." 14. Substituted for clauses (i) and (ii) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Before substitution, clauses (i) and (ii) stood as under:  "(i)  in a case falling under clause (a) or clause (b) of that sub-section, the officer or authority referred to therein shall deliver the books of account or other documents to the requisitioning officer either forthwi....