Cap. 318 ст. 133Special powers of the Director.

In addition to the powers conferred on him by any or all of the foregoing provisions of this Act or by the provisions of any other law, the Director shall also have the power -

(a) to administer oaths for the purpose of the proper performance of his functions, as well as for the proper administration and execution of this Act, which power he may also delegate to any other officer of his Department;

(b) to require any person, including any public officer in the service of the Government and any Bank or of any firm, partnership, company or corporation to furnish to him all the information that he may require in order to be able to arrive at any decision or to revise any decision, which he may take under the foregoing provisions of this Act; and notwithstanding the provisions of any other law enjoining secrecy passed before, on or after the commencement of this Act, such officers as are mentioned in this paragraph are hereby authorised to furnish to the Director any such information that he may require:

Provided that, except so far as may be necessary for the proper discharge of his functions and duties or for the purpose of a prosecution, the Director shall be bound to observe secrecy in regard to any information furnished to him under this paragraph, which apart from this paragraph, ought to be treated as secret, and the provisions of article 133 of the Criminal Code shall apply to any wilful breach of such duty: Provided further that, the provisions of the immediately foregoing proviso shall also apply to any officer or other employee of the Department concerned who for any reason whatsoever becomes aware of such information during the proper discharge of his duties;

(c) to require any person to produce his income tax returns and/or assessments for the purpose of establishing his net income, or earnings.