(2)(a)Where any person on whom notice under subSection (1) has been served fails to furnish the information within the time specified in that notice or within the further time allowed by the authorised officer under Sub-section (1), the authorised officer may obtain, in such manner as may he prescribed, the necessary information either by himself or through such agency as he thinks fit.(b)The authorised officer shall, as soon as may be after obtaining the information under clause (a), give to the person concerned a reasonable opportunity of making his representation and of adducing evidence, if any, in respect of such information and consider any such representation and evidence and pass such orders as he deems fit.
