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THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005.
CHAPTER V : ACCOUNTS, SURVEY AND INSPECTION

37. Power to call for information from Banking Companies etc.

The Commissioner or any other person appointed to assist him under sub-section (1) of section 3 may, for carrying out the purposes of this Act, require any person including a banking company, post office or any officer thereof to furnish any information or statement useful for, or relevant to, any proceedings under this Act.