Power to requisition books of account, etc.

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....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 being in force, or (c) 4[any assets] disproportionate to the known assets of any person, particulars of which will be useful for, or relevant to, any proceeding under this Act....

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....b-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 Tax Laws (Amendment) Act,1987, w.e.f. 1-4-1988. Before it was read as:- "Commissioner" 4. Substituted vide Direct Tax Laws (Amendment) Act,1987, w.e.f. 1-4-1989. Before it was read as:- "any articles or things including money" 5. Substituted vide Direct Tax Laws (Amendment) Act,1987, w.e.f. 1-4-1988. Before it was read as:- "Director of In....