Section 83 : Power to obtain information by notice

1) The Department may, by giving a notice in writing, order any person with or without liability to pay tax pursuant to this Act to do as follows:-

a) To submit any information specified in the notice within the time specified in the notice, also by preparing any document,

b) To be present at the Department in the place and time specified in the notice before the officer of the Department for inspection on the tax-related matters of that person or any other person,

c) To submit, for purposes of inspection, any document mentioned in the notice that is under his control at the time when that person is examined pursuant to clause (b).

2) Any person who is to be examined pursuant to clause (b) of sub-section (1) shall have the right to have legal or other representation during such examination.

3) Notwithstanding any provision made on any privilege or on public interest in respect of having access to the documents required for the implementation of this Act, the provisions contained in this Section shall apply in that respect.