Section 37B:
Power to requisition books of account, etc.
(1) Where the 2
Director General or Director or
the 1
Chief Commissioner or Commissioner, in consequence of information in his possession, has reason
to believe that—
(a) any person to whom a notice under sub-section (4) of section 16 or a summons under section
37 was issued to produce, or cause to be produced, any books of account or other documents has
omitted or failed to produce, or cause to be produced, such books of account or other documents as
required by such notice or summons and the said books of account or other documents have been
taken into custosdy 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 being in force, or
(c)
3
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, have been taken into custody by any officer
or authority under any other law for the time being in force, from the possession of such person,
then, the 4
Director-General or Director or the 5
Chief Commissioner or Commissioner may authorise
any 6
Joint Director, 7
Joint Commissioner, 8
Assistant Director or Deputy Director 9
,
10
Assistant
Commissioner or Deputy Commissioner or Income-tax Officer (hereafter in this section referred to as
the requisitioning officer) to require such officer or authority 11
to deliver such books of account, other
documents, or assets to the requisitioning officer.
(2) On a requisition being made under sub-section (1), 11
the officer or authority referred to in
clause (a) or clause (b) or clause (c), as the case may be, of that sub-section shall deliver the books of
account, other documents, or assets to the requisitioning officer either forthwith or when such officer or
authority is of the opinion that it is no longer necessary to retain the same in his or its custody.
12(3) Where any books of account, other documents, or assets have been delivered to the
requisitioning officer, the provisions of sub-sections (5) to (12) (both 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. Subs. by s. 127, ibid., for “Commissioner” (w.e.f. 1-4-1988).
2. Subs. by s. 127, ibid., for “Director of Inspection” (w.e.f. 1-4-1988).
3. Subs. by Act 4 of 1988, s. 155, for “any articles or things including money” (w.e.f. 1-4-1989).
4. Subs. by s. 127, ibid., for “Director of Inspection” (w.e.f. 1-4-1988).
5. Subs. by s. 127, ibid., for “Commissioner” (w.e.f. 1-4-1988).
6. Subs. by Act 21 of 1998, s. 66, for “Deputy Director” (w.e.f. 1-10-1998). Earlier the quoted words were substituted
by Act 4 of 1988, s. 127, for “Deputy Director of Inspection” (w.e.f. 1-4-1988).
7. Subs. by s. 66, ibid., for “Deputy Commissioner” (w.e.f. 1-10-1998). Earlier the quoted words were substituted by
Act 4 of 1988, s. 127, for “Inspecting Assistant Commissioner” (w.e.f. 1-4-1988).
8 Subs. by s. 66, ibid., for “Assistant Director” (w.e.f. 1-10-1998). Earlier the quoted words were substituted by Act 4 of 1988,
s. 154, for “Assistant Director of Inspection” (w.e.f. 1-4-1988).
9. Subs. by Act 4 of 1988, s. 155, for “or Wealth-tax Officer” (w.e.f. 1-4-1988).
10. Subs. by Act 21 of 1998, s. 66, for “Assistant Commissioner” (w.e.f. 1-10-1998).
11. Subs. by Act 4 of 1988, s. 155, for clauses (i) and (ii) (w.e.f. 1-4-1989).
12. Subs. by s. 155, ibid., for sub-section (3) (w.e.f. 1-4-1989).