Section 8(2) in The Finance Commission (Miscellaneous Provisions) Act, 1951
(2)The Commission shall have power to require any person to furnish information on such points or matters as in the opinion of the Commission may be useful for, or relevant to, any matter under the consideration of the Commission [and any person so required shall, notwithstanding anything contained in sub-section (2) of section 54 of the Indian Income-tax Act, 1922 (11 of 1922), or in any other law for the time being in force, be deemed to be legally bound to furnish such information within the meaning of section 176 of the Indian Penal Code (45 of 1860)] [Added by Act 13 of 1955, Section 2. ].
