32. Returns and Information

For the purpose of enabling the Authority to exercise, perform and discharge its powers, functions and duties under this Act, the Authority or any person authorized in that behalf by the Authority may by notice in writing, require any person to furnish to the Authority or to the person authorized, within such period as shall be specified in such notice, all such returns or information as shall be specified in such notice.

It shall be the duty of any person who is required to furnish any return or information by a notice issued under subsection (1), to comply with such requirement within the time specified in such notice, except where such person is precluded from making such return or divulging such information under the provisions of any law.

The Authority or any member thereof, the Director-General or any officer or servant of the Authority shall not disclose to any person or use any returns or information acquired under subsection (1), except when required to do so by a court of law or for the purpose of exercising, performing or discharging the powers, functions or duties under this Act, or any other written law.