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61.
Power to Require Production of Documents and Obtain Information.
1) The Commissioner or any officer authorized in
writing by the Commissioner may, by notice on Form 555, require any person,
whether or not liable for tax under the Act,-
(a) to furnish any information that may be required by
the notice; or
(b) to attend at the time and place designated in the
notice for the purpose of being examined on oath by the Commissioner or by
such officer relating to any proceedings under the Act. The Commissioner or
such officer may require the person examined to produce any book, record, or
computer-stored information in the control of the person;
2) The Commissioner or any Officer specified in
sub-rule (1) or any officer prescribed under the Act, or these of shall
have all the powers conferred on a civil court under the provisions of the Civil
Procedure Code, 1908 (Central Act 5 of 1908) to summon and enforce the
attendance of any person or to examine any person on oath or affixation or to
compel production of documents.
3) Where the notice requires the production of a
book or record, it is sufficient if that book or record is described in the
notice with reasonable certainty.
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