Section 31: Power to call for information

31. Power to call for information.__ (1) An officer authorised under section 21 may, during the course of an enquiry 1[or investigation] in connection with the contravention of any provision of this Act,__ 1 Ins. by the control of narcotic substances (Amdt.) Act 2022 (XX of 2022) s.11. (a) call for information from any person for the purpose of satisfying himself whether there has been any contravention of the provisions of this Act or any rule or order made thereunder; (b) require any person to produce or deliver any document or thing useful or relevant to the inquiry ; (c) examine any person acquainted with the facts and circumstances of the case; and (d) require any bank or financial institution, notwithstanding anything contained in any other law for the time being in force, to provide any information whatsoever. 1[(2) Notwithstanding anything contained in any provision of the Income Tax Ordinance 2001 (XLI of 2001), the Sales Tax Act, 1990, the Federal Excise Act, 2005 or any other law for the time being in force relating to information, submitted by any person with respect to tax purposes, no government department or authority shall refuse to provide documents and information called by the officer authorized under this Act.]

Effective date: 1997-07-11

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