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THE CHHATTISGARH VALUE ADDED TAX ACT, 2005
Chapter XI -Detection and prevention of tax evasion

63. Power to call for information from banking companies and non-banking financial companies

The Commissioner or any other person appointed under Section 3 to assist him, not below the rank of an Assistant Commercial Tax Officer may, for carrying out the purposes of this Act, require any banking or non-banking financial companies or any officer thereof to furnish any information or statement useful for or relevant to any proceeding under this Act.