Section 49(2) in The Punjab Value Added Tax Act, 2005
(2)Upon the direction made under sub-section (1), the Commissioner or the designated officer may, if found necessary, by notice in leading newspapers or in such other manner, as the Commissioner or the designated officer may deem fit, call upon all persons or any class or group of persons to furnish such information or returns, as may be stated therein for the purpose of collection of statistics.
