21. Furnishing of information by bank or clearing hous Furnishing of information by bank or clearing house
Every bank including any branch of bank/or clearing house in the State shall, if so required by an officer, not below the rank of an 1 [Deputy] Commercial Tax Officer, furnish any such particulars as he may require in respect of the transactions of any dealer with such bank or from such clearing house which during the course of its business handles or transports goods liable to tax under the Act.