Power to inspect stables and summon persons liable to the tax.

(1) The Commissioner may make an inspection of any stable, garage or coach house or any place wherein he may have reason to believe that there is any vehicle, boat or animal liable to a tax under this Act. (2) The Commissioner may by written summons, require the attendance before him of any person whom he has reason to believe to be liable to the payment of a tax in respect of a vehicle, boat or animal, or of any servant of any such person, and may, examine such person or servant as to the number and description of vehicles, boats and animals owned by or in the possession or under the control of such person; and every person so summoned shall be bound to attend before the Commissioner and to give true information to the best of his knowledge or belief, as to the said matters.