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| 28 | Voice of CA[Provided also that nothing contained in the second proviso shall apply incase of any valuable article or thing, being stock-in-trade of the business:][Provided also that no authorization shall be issued by the AdditionalDirector or Additional Commissioner or Joint Director or JointCommissioner on or after the 1 st day of October, 2009 unless he has beenempowered by the board to do so.][(1A) Where any Chief Commissioner or Commissioner, in consequenceof information in his possession, has reason to suspect that any books ofaccount, other documents, money, bullion, jewellery or other valuablearticle or thing in respect of which an officer has been authorised bythe Director General or Director or any other Chief Commissioner orCommissioner or any such *Joint Director or *Joint Commissioner as maybe empowered in this behalf by the Board to take action under clauses (i)to (v) of sub-section (1) are or is kept in any building, place, vessel, vehicleor aircraft not mentioned in the authorisation under sub-section (1) suchChief Commissioner or Commissioner may, notwithstanding anythingcontained in section 120 authorise the said officer to take action under anyof the clauses aforesaid in respect of such building, place, vessel, vehicle oraircraft.(2) The authorised officer may requisition the services of any police officeror of any officer of the Central Government, or of both, to assist him for allor any of the purposes specified in sub-section (1) or sub-section (1A) andit shall be the duty of every such officer to comply with such requisition.(3) The authorised officer may, where it is not practicable to seize anysuch books of account, other documents, money, bullion, jewellery orother valuable article or thing, for reasons other than those mentioned inthe second proviso to sub-section (1), serve an order on the owner or theperson who is in immediate possession or control thereof that he shallnot remove, part with or otherwise deal with it except with the previouspermission of such officer and such officer may take such steps as may benecessary for ensuring compliance with this sub-section.[Explanation.--For the removal of doubts, it is hereby declared that servingof an order as aforesaid under this sub-section shall not be deemed tobe seizure of such books of account, other documents, money, bullion,jewellery or other valuable article or thing under clause (iii) of sub-section(1).]