Power to requisition material taken into custody.

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...., which have been taken into custody by such officer or authority under any other law for the time being in force, to the Requisitioning Officer.    (2) The authorisation for requisition under sub-section (1) shall be issued by the Competent Investigating Authority if he has, in consequence of information in his possession, reasons to believe that —      ....

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....is Code, or under this Code; or      (c) such material represents either wholly or partly tax base or property which has not been, or would not be, disclosed for the purposes of the Income-tax Act, 1961, or the Wealth-tax Act, 1957, as they stood before the commencement of this Code, or under this Code.    (3) The officer or authority referred to in sub-secti....