Amendment status not verified — confirm the current text below against the official source.
Power to requisition books of account, etc.—(1) Where the 5[Director General or Director] or the 2[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