Section 5A

Any person exercising any functions under this Act shall carry an authority card in a form approved by the Collector which shall identify the holder and his office and which shall be produced by the holder on demand to any person having reasonable grounds to make that demand.

Income Tax

B.L.R.O. 1/2024 19

Where any person exercising any functions under this Act produces an authority card in a form approved under subsection (1) or any other written identification or authority, then, until the contrary is proved, that authority card or other identification or authority shall be presumed to be genuine and he shall be presumed to be the person referred to therein.

It shall not be an offence for any person to refuse to comply with any demand or order made by any person exercising any functions under this Act, if such latter person refuses on demand being made by such first-mentioned person to declare his office and to produce his authority card or other written identification or authority.