(a)has reasons to believe that any person:-(i)to whom a summon or notice under this Act has been issued or is likely to be issued, may not produce or cause to be produced, or may tamper with any property, document or things which will be necessary or useful or relevant to any inquiry or other proceeding to be conducted by him;(ii)is in possession of any money, bullion, jewellery or other valuable articles or thing and such money, bullion, jewellery or other valuable articles or thing represents, either wholly or partly, income or property which has not been disclosed as required under any law or rule for the time being in force; or