61. Power to Require Production of Documents and Obtain Information

(1) The Commissioner or any officer authorized in writing by the Commission 108[or any officer working in Vigilance and Enforcement Department not below the rank of Deputy Commissioner or any officer not below the rank of Deputy Commercial Tax Officer working in Vigilance and Enforcement Department authorized in writing by the Deputy Commissioner working in Vigilance and Enforcement Department] may, by notice on Form 555, require any person, whether or not liable for tax under this 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.