section 86. Powers to call for information
Powers to call for information
The Sikkim Value Added Tax Act, 2005Subject to the provisions of any law for the time being in force, the Commissioner, the Special Commissioner, or any officer appointed under sub section (3) of section 3, may require, by notice, any bank, post office, transporter, carrier, owner or lessee of a warehouse, or clearing, forwarding or transporting agent to furnish to him any information or statement useful for, or relevant to, any proceeding under this Act or to produce before him any accounts, registers, documents or other records in the possession of such bank, post office, transporter, carrier, owner or lessee of a warehouse or clearing, forwarding or transporting agent for examination for the purposes of this Act.
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