19. ¹[ (1) The Government or the Bangladesh Bank may, at any time by notification in the official Gazette, direct any citizen of Bangladesh, any person resident in Bangladesh and any person in the Service of the People’s Republic of Bangladesh wherever they may be, subject to such exceptions, if any, as may be specified in the notification, to make a return of their holdings of foreign exchange, foreign securities; and of any immovable property or industrial or commercial undertaking or company outside Bangladesh, held, owned, established or controlled by him or in which he has any right, title or interest, within such period and giving such particulars, as may be so specified.] (2) The Government may by order in writing require any person to furnish it or any person specified in the order with any information, book or other document in his possession, being information, book or document which the Government considers it necessary or expedient to obtain and examine for the purposes of this Act and may, at any time, by notification in the official Gazette, direct that the power to make such order shall for such period as may be specified in the direction, be exercised by the Bangladesh Bank. ²[(3) On a representation in writing made by a person authorised in this behalf by the Government or the Bangladesh Bank and supported by a statement on oath of such person that he has reason to believe that a contravention of any of the provisions of this Act has been or is being or is about to be committed in any place or that evidence of the contravention is to be found in such place, a district magistrate, a sub-divisional magistrate or a magistrate of the first class, may, by warrant, authorise any police officer not below the rank of sub-inspector-(a) to enter and search any place in the manner specified in the warrant; and(b) seize any books or other documents found in or on such place. Explanation.- In this sub-section, “place” includes a house, building, tent, vehicle, vessel or aircraft. (3A) A police officer authorised under sub-section (3) may search any person who is found in or whom he has reasonable ground to believe to have recently left or to be about to enter such place and to seize any article found in the possession of or upon such person and believed by the police officer so authorised to be evidence of the commission of any offence under this Act. (3B) A police officer authorised under sub-section (3) shall conduct any search under that sub-section or under sub-section (3A) in accordance with the provisions relating to search in the Code of Criminal Procedure, 1898.] (4) The provisions of sub-sections (1), (2) and (3) of section 54 of the Income-tax Act, 1922, shall apply in relation to information obtained under sub-section (2) of this section as they apply to the particulars referred to in that section, and for the purposes of such application-(a) the said sub-section (3) shall be construed as if in clause (a) thereof there was included reference to a prosecution for an offence under section 23 of this Act, and(b) persons to whom any information is required to be furnished under an order made under sub-section (2) of this section shall be deemed to be public servants within the meaning of that section.