law: Prevention of Corruption Act, 1988
  18. Power to inspect bankers' books
  If from information received or otherwise, a
  
  police officer has reason to suspect the commission of an offence which he is
  
  empowered to investigate under section 17 and considers that for the purpose of
  
  investigation or inquiry into such offence, it is necessary to inspect any
  
  bankers' books, then, notwithstanding anything contained in any law for the
  
  time being in force, he may inspect any bankers' books in so far as they relate
  
  to the accounts of the persons suspected to have committed that offence or of
  
  any other person suspected to be holding money on behalf of such person, and
  
  take or cause to be taken certified copies of the relevant entries there from,
  
  and the bank concerned shall be bound to assist the police officer in the
  
  exercise of his powers under this section:
  Provided that no power under this section in
  
  relation to the accounts of any person shall be exercised by a police officer
  
  below the rank of a Superintendent of Police, unless he is specially authorized
  
  in this behalf by a police officer of or above the rank of a superintendent of
  
  Police.
  Explanation- In this section, the expressions
  
  "bank" and "bankers' books" shall have the meanings
  
  respectively assigned to them in the Bankers' Books Evidence Act, 1891.