The Commissioner may, for the purposes of this Act -

(a) require any firm or any undivided Hindu family to furnish a statement of the names and addresses of the partners of such firm, or of the names and addresses of the manager and members of such family, as the case may be;

(b) require any person whom he has reason to believe to be a trustee, guardian, manager or agent to furnish a statement of the name and address of the person for whom he is a trustee, guardian, manager or agent;

(c) require any person whom he has reason to believe to have purchased goods from outside or within the State of Chhattisgarh to furnish a statement of the name and address of the person from whom he has purchased such goods and the description and price thereof and the manner in which they were delivered to him;

(d) require any person in respect of whom he has reason to believe that he has despatched goods to any place outside or within the State of Chhattisgarh, to furnish a statement of the name and address of the person to whom he has dispatched such goods and of the description and price thereof.