Presumption as to books of
account, etc., in certain cases.
35N. (1) Where during
the course of any search made under section 37A, any books of account or other
documents, articles or things including money have been found in the possession
or control of any person and such books of account or other documents are
tendered, or such articles or things including money are relied upon, by the
prosecution in evidence against such person or against such person and the
person referred to in section 35F for an
offence under this Act, the provisions of sub-section (5) of section 37A
shall, so far as may be, apply in relation to such books of account or other
documents, articles or things including money.
(2) Where—
(i) any books of account or other documents, taken into custody, from
the possession or control of any person by any officer or authority under
clause (a) or clause (b) of sub-section (1) of section 37B, are
delivered to the requisitioning officer under sub-section (2) of that section;
or
(ii) any note or inventory of any articles or things including money
taken into custody, from the possession of any person, by any officer or
authority under clause (c) of sub-section (1) of section 37B, is
furnished to the requisitioning officer under sub-section (2) of that section,
and such books of
account or other documents are tendered, or such note or inventory is relied
upon, by the prosecution in evidence against such person or against such person
and the person referred to in section 35F for an offence under this Act, the
provisions of sub-section (5) of section 37A shall, so far as may be, apply in
relation to such books of account or other documents or, as the case may be,
the articles or things including money, covered by such note or inventory.
