Wealth-Tax Act, 1957
Section - 37B - Power to requisition books of account, etc.
Power to requisition books of account, etc.37B.70(1) Where the 71[Director General or Director] or the 72[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 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 being in force, or |
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