82. Power to get information
(1) An assessing authority, or appellate or revising authority under this Act or any officer of the Commercial Taxes Department not below the rank of an 1 [Deputy] Commercial Tax Officer may by writing, require any person or authority to furnish such information, particulars or records available with that person or authority as will be useful or relevant to any proceeding under this Act. (2) The person or authority from whom such information, particulars or records is or are required under sub-section (1) shall furnish, within a reasonable time, the information, particulars or records if available.