Presumption as to assets, books of account, etc., in certain cases
244. The provisions of section 277 shall, so far as may be, apply in relation to any material found in the possession or control of any person, if the material-
(a) have been seized under section 139 or requisitioned under section 140; and
(b) are tendered by the prosecution in evidence against-
(i) such person; or
(ii) such person and the other person referred to in section 241.
