Power to call for information from any person or company.
48. A taxing authority may, for carrying out the purposes of this Act, require any dealer or person including a banking company, insurance company, electricity supply and distribution company, courier-service company, post office, railway, a Government corporation, or a Government agency or body regulating any trade, manufacture or commerce, or any officer thereof, to furnish any information, data or statistics which may be relevant to any proceedings or useful for tax administration under this Act.