40. Returns and Information

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

It shall be the duty of any person who is required by a notice under subsection (1), to furnish any return or information or to be present before the Department to comply with the requirements of such notice within the period specified in such notice, except where such person is prohibited from furnishing such returns or information under the provisions of any other written law.

No information contained in a return furnished in compliance with a notice issued under subsection (1) shall be published or communicated by the Department or any officer, servant or agent of the Department to any other person except with the consent of the person furnishing such return or information or in the course of the discharge of the functions of the Department.

Every person who makes any statement before the