(2)[ Where any books of account, other documents or assets have been delivered to the requisitioning officer in accordance with the provisions of section 132-A, then, the provisions of sub-section (1) shall apply as if such books of account, other documents or assets which had been taken into custody from the person referred to in clause (a) or clause (b) or clause (c), as the case may be, of sub-section (1) of section 132-A, had been found in the possession or control of that person in the course of a search under section 132.] [ Inserted by Act 18 of 2008, Section 57 (w.r.e.f. 1.10.1975).]
