Section 41
Section 41
It shall be the duty of every proper officer to enforce and ensure due compliance with the provisions of this Act and any subsidiary legislation made thereunder, and to make all due enquiries in relation thereto.
(2)
Every person having information upon any matter into which it is the duty of the proper officer to enquire shall, upon being required by such officer to do so, be legally bound to give such information.
(3)
Every person required by the proper officer to produce a document or other thing which is within the power of such person to produce and which is a document or thing required under this Act or a document or thing used in any transaction or other matter relating to excise, or a document or thing into which it is the duty of such officer to enquire under this Act, shall be legally bound to produce such document or thing.