Power to requisition material taken into custody.
136. (1) The Competent Investigating Authority may authorise any income-tax authority (hereinafter referred to as the "Requisitioning Officer") to require any officer or authority to deliver the material, which have been taken into custody by such officer or authority under any other law for the time being in force, to the Requisitioning Officer.
(2) The authorisation for requisition under sub-section (1) shall be issued by the Competent Investigating Authority if he has, in consequence of information in his possession, reasons to believe that —
(a) any person to whom a summons or a notice under sub-section (1) of section 131 or sub-section (1) of section 142 of the Income-tax Act, 1961 or under section 37 or sub-section (4) of section 16 of the Wealth-tax Act, 1957, as they stood before the commencement of this Code, or under sub-section (1) of section 134 or section 146 or section 150 of this Code was issued, has omitted or failed to produce, or cause to be produced, such material; or
(b) 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 material which will be useful for, or relevant to, any proceeding under the Income-tax Act, 1961 or the Wealth-tax Act, 1957, as they stood before the commencement of this Code, or under this Code; or
(c) such material represents either wholly or partly tax base or property which has not been, or would not be, disclosed for the purposes of the Income-tax Act, 1961, or the Wealth-tax Act, 1957, as they stood before the commencement of this Code, or
under this Code.
(3) The officer or authority referred to in sub-section (1) shall deliver the material 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.
(4) The provisions of sub-sections (1) to (11) of section 135 shall apply to this section.
