18. The following new section is hereby inserted immediately after section 64 of the principal enactment and shall have effect as section 64A of that enactment:
64A.
| | (1) The Commissioner-General, a Deputy Commissioner or an Assessor may for the purposes of this Act give notice in writing to any person requiring him to-
| | | (i) produce, or transmit to him for examination, within the period specified, in such notice, any such document or instrument as may be specified in" such notice; |
| (ii) furnish any such information as may be specified in such notice ; |
| (iii) attend in person, or by authorized representative at such place and on such date and at such time as may be specified in such notice, so that he may be examined on any such matter as may be specified in such notice. |
|
| | (2) Where notice has been given to any person under subsection (1) requiring him to furnish any information, such person shall comply with such requirements notwithstanding anything to the contrary in any other law prohibiting the furnishing of such information. | | |
| | (3) Any person who attends in compliance with a notice given under subsection (2) may be allowed by the Commissioner-General, such expenses as are reasonably incurred by him in so attending, | | |
| | (4) In this section " person" includes a Banker.'. | | |
|
|
|