116. Additional powers of enquiry and production of documents.-

116.  Additional  powers  of  enquiry  and  production  of  documents.- 

(1)  The ¹[Senior Commissioner ,the]²[Director-General  of  Inspection], ³[the  Commissioner,  the  director General,  Central  Intelligence  Cell,]  and  the  Inspecting  Joint  Commissioner may,  without  prejudice  to  other  powers  which  they  may  have  under  other provisions  of  this  Ordinance,  make  any  enquiry  which  they  consider necessary as respects any person  liable, or believed by them to be liable, to assessment  under this  Ordinance,  or ⁴[require  any  such  person  or  any  other person in relation to such enquiry to  appear before him at the time and place as  directed  for  providing  any  information  or  to  produce  or  cause  to  be produced necessary documents, accounts or records including any electronic records  and  systems  referred  to  in  the  Explanation  of  sub-section  (2)  of section  117  under  the  possession  or  control  of  such  person  or  such  other person]

(2)  For  the  purposes  of  sub  section  (1), ⁵[the Senior Commissioner]  the   ⁶[Directors-General  of Inspection,] ⁷[the Commissioner,  the  Director  General,  Central  Intelligence Cell,] and the Inspecting Joint Commissioner shall have the same powers as the Deputy Commissioner of Taxes has under this Ordinance for the purposes of  making  enquiry  or  requiring  the  production  of  accounts  or  documents including the powers under section 117(2).

(3) ⁸[The Commissioner, the director General, Central Intelligence Cell,] the Inspecting  Joint  Commissioner,  the  Deputy  Commissioner  of  Taxes  or  an Inspector, if  he  is so  authorised in  writing,  may,  for  the  purpose  of  making any  enquiry  which  he  considers  necessary,  enter  the  premises  in  which  a person  liable  or  believed  by  him  to  be  liable  to  assessment,  carries  on  his business  or  profession,  and  may  call  for  and  inspect  any  such  person's accounts or any documents in his possession, and may stamp any accounts or documents  so  inspected,  and  may  retain such  accounts  or  documents for so long  as  may  be  necessary  for  examination  thereof  or  for  the  purposes  of  a prosecution:

Provided  that  the  Deputy  Commissioner  of  Taxes  or  an  Inspector  shall  not make  any  enquiries  from  any  scheduled  bank  regarding  any  client  of  such bank  except  with  the  prior  approval  of   ⁹[the ¹⁰[Senior Commissioner or] Commissioner,  the Director General, Central intelligence Cell,].

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¹Omitted by F.A. 1995
² Subs. for Director of Inspection by F.A. 1993
³Subs. for "the Commissioner" by F.A. 2004
⁴Ins. by F.A. 2013
⁵Omitted by F.A. 1995

⁶ Subs. for Director of Inspection by F.A. 1993
⁷Subs. for "the commissioner" by F.A. 2004

⁸Subs. for "the commissioner" by F.A. 2004.
⁹Subs. for "the commissioner" by F.A. 2004.
¹⁰The words " Senior Commissioner or" Deleted by F.A. 1995

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