Section 14(2) in Delhi Finance Commission Act, 1994
(2)The commission shall have power to require any person to furnish information on such points or matters as in its opinion 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 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, 1860 (45 of 1860).Explanation. - For the purposes of enforcing the attendance of witnesses, the local limits of the jurisdiction of the Commission shall be the limits of the National Capital Territory of Delhi.
