Power to call for information

The Commissioner may, for the purposes of this Act— (1) require any firm or association of Hindu un-divided or joint family to furnish him with a statement of the names and addresses of the members of the firm or association of the names and addresses of the manager and members of the family, as the case may be; (2) require any person whom he has reason to believe to be trustee, guardian, manager or agent to furnish him with a statement of the names of the persons with their addresses for or of whom, he is a trustee, guardian, manager or agent; or (3) require any persons whom he has reason to believe to have despatched taxable goods to any place outside the State to furnish him with a statement of the names of persons with their address to whom he has despatched the taxable goods with quantity thereof.