Section 47(1) in Assam General Sales Tax Act, 1993
(1)For carrying out the purposes of this Act, the Commissioner may, subject to such restrictions and conditions as may be prescribed and subject to the provisions of any other law for the time being in force, require any person including a banking company or post office of railway or any transporter or carrier or clearing, forwarding or transporting agent to furnish such information or statement as may be useful for or relevant to any investigation or enquiry into any alleged or suspected evasion of any tax payable under this Act by any dealer or person or to any proceedings under this Act or examine any accounts, registers, documents or other records in the possession of such person.
