Rule 178
Particulars to be furnished by Banks, Clearing Houses and others.-(1)Every Bank in the State shall, if so required by an officer of the Department furnish any such particulars as he may require in respect of the transactions of any dealer with such Bank, including copies of statement of profit and loss account, trading account, balance sheet and stock inventory, filed by the dealer with such Bank.
(2) Every person who during the course of his business handles, possesses or manufactures any goods liable to tax under the Act, shall, if so required by any officer of the Department, furnish any such particulars as he may require in respect of the transaction of any dealer in so far as it relates to the goods handled, possessed or manufactured by him for or on behalf of such dealer.