(1) Any member of the Police, Border Guards Bangladesh, Bangladesh Coast Guards, and Ansars; and the authorities of Union Parishads, Upazila Parishads, Municipalities, Zila Parishads, City Corporations; and all the government officers, including officers administering and controlling the functions relating to Excise, Customs, Income Tax and Narcotics; any other ¹[government officer, officers of bank, insurance ²[, chartered accountant firm] ³[,credit rating agency] and financial institutions shall remain obligated to render assistance] to the VAT officers in discharging their duties under this Act or any rules made thereunder.

(2) A VAT officer not below the rank of an Assistant Commissioner may, for the purposes of taking assistance, request any member, authority, officer or any other person specified in subsection (1) to provide any information, including the accounts of any movable or immovable property of any person, statements of bank accounts or other documents of any person, and such member, authority, or officer, if so requested, shall remain obligated to furnish such summoned information.