- The Commissioner may, for the purposes of this Act-(1)require any firm or association or Hindu undivided or joint family to furnish him with a statement of the names and addresses of the members of the firm or association or of the names and addresses of the Manager or members of the family, as the case may be ;(2)enquire any person whom he has reason to believe to be a trustee, guardian, manager or agent to furnish him with a statement of the names of the persons with their addresses for or of whom he is a trustee, guardian, manager or agent ;(3)require any person whom he has reason to believe to have obtained taxable goods from outside the State to furnish him with a statement of the names of persons with their address from whom he has obtained the goods and of the names and prices of the goods obtained ;(4)require any person whom he has reason to believe to have despatched taxable goods to any place outside the State to furnish him with a statement of the names of persons with their addresses to whom he has despatched the goods and of the names and prices of the goods despatched.
