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Section 34

Power to call for information

of Petroleum (Income Tax) Act 1967

ActIn forceProvision 39 of 124
Section 34

The Director General may by notice under his hand require any person to give orally or in writing, as may be required, within a time specified in the notice (not being less than thirty days from the date of service of the notice), all such information concerning the income, assets or liabilities of a chargeable person as may be demanded of him by the Director General for the purpose of this Act:

Provided that, where that person is a public officer or an officer in the employment of a local authority or statutory authority, he shall not by virtue of this section be obliged to disclose any particulars as to which he is under a statutory obligation to observe secrecy.