person on the premises, to give to the authorised officer all reasonable assistance and to answer all reasonable questions, orally or in writing. (6) Where any information requested by the authorised officer is stored in a computer, disc or cassette, or on microfilm, or preserved by any mechanical or electronic device, the person to whom the request is made shall be deemed to be required to produce or give access to it in a form in which it can be taken away and in which it is visible and legible. (7) For the purpose of discharging his functions under this section, the authorised officer may be accompanied by such person as the Commissioner may determine. 12. Obstruction of Commissioner or authorised officer Any person who, in relation to the exercise of a power conferred by section 11 – (a) obstructs or impedes the Commissioner or an authorised officer in the exercise of such power; (b) fails to provide assistance or information requested by the Commissioner or authorised officer; (c) refuses to allow the Commissioner or an authorised officer to enter any premises or to take any person with him in the exercise of his functions; (d) gives to the Commissioner or an authorised officer any information which is false or misleading in a material particular,