Power to call Information [Section 151]

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....nd in such manner, as may be specified therein. Upto 31.12.2021 If the Commissioner considers necessary to do so, he may direct the information to be collected relating to any matter dealt with, by or in connection with the Act. Upon such notification being issued, the Commissioner, or any person authorized by the Commissioner in this behalf may call upon all concerned persons to furnish suc....

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....m which may extend to six months or with fine which may extend to ₹ 25,000/-, or with both. Fine for failure to furnish statistics [ section 124 ] If any person required to furnish any information or return under section 151,- (a) without reasonable cause fails to furnish such information or return as may be required under that section, or (b) wilfully furnishes or causes to furnish a....