Section 48(3) in The Punjab Value Added Tax Act, 2005
(3)The officer referred to in sub-section (2), may, by issuing a notice, call for details and particulars of the services, provided by the financial institutions, Banking companies and other institutions, which shall be relevant and useful for the purpose of the survey. He may, from time to time, cause the results of the survey to be published in any manner that he deems proper. However, such publication shall not disclose or indicate the identity of any particular unregistered person identified during the survey.
