Production of documents, record, account or other particulars in respect of any land or building.

22. Where the Property Tax Commissioner is of the opinion that it is necessary or expedient so to do for carrying out the purposes of this Act, he may by notice in writing, call upon the owner or the occupier of any land or building, in respect of which the tax is likely to be assessed, to produce before him any record, document, account, or other necessary particulars in respect of such land or building, and thereupon the owner or the occupier shall, within thirty days of the service of the notice, produce the same before the Property Tax Commissioner.