37 . Claimants to furnish full particulars and documents .-

(1) Every such claimant shall, within the period prescribed by section 36, notify to the collector in writing his claim with full particulars thereof: Provided that any claim presented after the expiration of such period and within a further period of six months may be admitted if the claimant satisfies the Collector that he had sufficient cause for not notifying the claim at an earlier date. (2) Every document (including entries in books of account) in the possession of or under the control of the claimant on which he founds his claim shall be produced before the Collector with the statement of claim or within such time after the perferring of the claim as may be allowed by the Collector in that behalf: Provided that if the claim relates to an amount secured by a decree or award, it shall be sufficient for the claimant to produce before the Collector a certified copy of the decree and a certificate from the court which passed or is executing the same declaring the amount recoverable thereunder or a true copy of the award and a statement of the sum recoverable thereunder, as the case may be; and if the claim is pending adjudication in any court or has been referred to arbitration, it shall be sufficient for the claimant to produce a certified copy of the plaint or a true copy of the reference to arbitration as the case may be. (3) It shall be lawful for the Collector to require the production by any claimant of such of the documents in his possession or power relating to his claim, other than the documents, if any, produced under sub-section (2), as the Collector may consider necessary. (4) Unless the Collector shall otherwise direct, every document produced under this section shall be accompanied by a true copy thereof. The Collector shall mark the original document for the purpose of identification and, after examining and comparing the copy with it, shall retain the copy and return the original to be claimant.