33. (1) The Central Government
may, at any time by notification in the Official Gazette, direct the owners,
subject to such exceptions, if any, as may be specified in the notification,
of such foreign exchange or foreign securities or immovable properties held
outside India as may be so specified, to submit a return, or from time to time
returns, thereof to the Reserve Bank within such period, and giving such particulars,
as may be so specified.
(2) Where for the purposes of this
Act the Central Government or the Reserve Bank or any officer of Enforcement,
not below the rank of a Chief Enforcement Officer, considers it necessary or
expedient to obtain and examine any information, book or other document in the
possession of any person or which in the opinion of the Central Government or
the Reserve Bank or such officer it is possible for such person to obtain and
furnish, the Central Government or the Reserve Bank or, as the case may be,
such officer may, by order in writing, require any such person (whose name shall
be specified in the order) to furnish, or to obtain and furnish, to the Central
Government or the Reserve Bank or such officer or any person specified in the
order with such information, book or other document and thereupon such person
shall be bound to comply with such requisition.
Explanation - For the purposes
of this section, section 34 and sections 36 to 41 (both inclusive), "document"
includes Indian currency, foreign exchange and books of account.