POWER TO COMPEL ATTENDANCE ETC.

(1) The assessing authority may, by a written notice require any person to attend before him and give evidence or produce documents, as the case may be, for the purpose of determining the liability of himself or of any other person liable to taxation under this Act.

(2) Such person shall on such requisition be legally bound to attend and give evidence or produce documents, if in his power and possession, as the case may be, at the place and time specified in such notice, and whoever is required to produce a document may eitheir attend and produce it or cause it to be produced.