Power to call for information

(1) The assessing authority may serve or cause to be served on any person who, according to the assessing authority, is in possession of special knowledge in regard to the extent or other particulars regarding plantations held by an assessee, a notice requiring him to furnish information regarding any such particulars as may be necessary for the purpose of assessment of tax under this Act, and thereupon such person shall be bound to furnish such particulars as are available with him. (2) If any person fails without reasonable cause or excuse to furnish in due time any information called for under sub-section (1), he shall be punishable with fine which may extend to fifty rupees.