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Section 248

Powers to requisition

(1)
Where the approving authority, in consequence of information in his possession, has reason to believe that—

(a) any person to whom a summons under section 246(1), or notice under section 268(1) was issued to produce, or cause to be produced, any books of account or other documents or any information stored in an electronic media or a computer systems has omitted or failed to produce, or cause to be produced, such books of account or other documents, or any information stored in an electronic media or a computer systems as required by such summons or notice and the said books of account or other documents or such electronic media or computer systems have been taken into custody by any officer or authority under any other law in force; or

(b) any books of account or other documents or any information stored in an electronic media or a computer systems will be useful for, or relevant to, any proceeding under this Act and any person to whom a summons or notice 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 or any information stored in an electronic media or a computer system on the return of such books of account or other documents or such electronic media or computer system by any officer or authority by whom or which such books of account or other documents or such electronic media or computer system have been taken into custody under any other law in force; or

(c) any assets represent either wholly or partly income or property which has not been, or would not have been, disclosed for the purposes of this Act by any person from whose possession or control such assets have been taken into custody by any officer or authority under any other law in force, then, the approving authority may authorise any, Joint Director or Joint Commissioner or Assistant Director or Assistant Commissioner or Income-tax Officer (hereinafter in this section and in section 489(2) referred to as the requisitioning officer) to require the officer or authority referred to in clause (a) or (b) or (c), to deliver such assets or books of account, other documents or such electronic media or computer system to the requisitioning officer.

(2)
On a requisition being made under sub-section (1), the officer or authority referred to in clause (a) or (b) or (c), of that sub-section, shall deliver such assets or books of account or other documents or electronic media or computer system 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.
(3)
Where any assets or books of account or other documents or electronic media or computer system have been delivered to the requisitioning officer, the provisions of sections 247(7) to (11), 250 and 251shall, so far as may be, apply as if such books of account or other documents or electronic media or computer system or assets had been seized under section 247 by the requisitioning officer from the custody of the person referred to in sub-section (1) (a) or (b) or (c), and as if for the words “the authorised officer”, occurring in any of the aforesaid sections 247(7) to (11), 250and 251, the words “the requisitioning officer” were substituted.